APPEALS AGAINST A DECISION RENDERED BY THE TAX OFFICE: PART II:
Dear clients and readers,
In our previous post, (please see below the link for your perusal), we took the opportunity to give you a brief explanation regarding the type of available appeals against a decision rendered by the tax office. In our today’s post, we would like to discuss the appeal for reversal options. We hope you’ll find the post of interest to you.
Before entering the subject, in case you might not have read it, please see below the direct link to our previous post, part I.
2. Appeal for reversal against Tax Administration actions:
Local office decisions related to economic-administrative claims can be subject to an optional prior motion for reversal against the State Revenue Office. The authority that handed down the resolution will be competent to deal with and resolve the appeal against said resolution. If the interested party lodges a motion for reversal, they cannot file an economic-administrative claim until the appeal has been expressly resolved or until it can be considered dismissed due to administrative silence.
Phases of the procedure/deadline
A. Start: Via appeal application, one month from the day after notification of the challenged decision has been made (or the day after that on which the procedure is deemed dismissed due to the expiration of the deadline without an express resolution having been handed down). When lodging the appeal, the interested party will certify that no appeal has been filed against the same decision via an economic-administrative procedure. Therefore, the appeal application shall include the declarations put forward by the interested party in relation to facts and legal grounds. The appeal will be accompanied by the documents that form the grounds for the appeal. The mere filing of a motion for reversal will not suspend the enforcement of the challenged decision. However, at the request of the interested party, enforcement of the challenged decision will be suspended pursuant to the terms set out in the regulations for this procedure.
B. Procedure: The reversal will be subject to all the issues contained in the action, whether or not addressed in the appeal, to disclosure to the competent body for its resolution, although the initial situation of the appellant cannot be impaired.
C. End: By resolution in which the appeal filed is upheld or rejected.
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