APPEALS AGAINST A DECISION RENDERED BY THE TAX OFFICE: PART III
Dear clients and readers,
In our previous posts, (please see below the links 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 about the appeal for reversal options in Court. 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 of our previous post, part I, and II:
2. ECONOMIC-ADMINISTRATIVE CLAIM
The next level of appeal is the Tribunal Economico-Administrativo. (“TEAR” in Spanish). The important thing about this Tribunal is that they are independent from Hacienda, and according to our experience, we have seen this to be the case in practice, where the Tribunal makes a fair ruling in favour of the client against the AEAT.
Unfortunately due to the massive workload, the Tribunal is overloaded with claims, and it can take up to around 3.4 years to render a decision. If your appeal at the Tribunal is successful, the extra tax will be refunded to you with nothing more than a little interest, but of course, you won’t expect a letter of apology from the AEAT.
Regarding the Term: One month from the day following notification of the resolution of the motion for reversal or from the day following that on which it is deemed to be dismissed. It will be directed to the administrative body that issued the claimable act.
3. APPEAL TO THE ADMINISTRATIVE COURTS OR “RECURSO CONTENCIOSO ADMINISTRATIVO” IN SPANISH:
The contentious administrative appeal is a judicial instrument filed against general provisions or against express and presumed acts of the public administration (local, regional or state, as well as certain public bodies dependent on them) that put an end to the administrative procedure, whether final or procedural, if the latter directly or indirectly decide the merits of the case, determine the impossibility of continuing the procedure, cause defenselessness or irreparable damage to legitimate rights or interests. In a nutshell, the appeal to the court is more expensive, as you will need to pay also the procurator’s fees. Therefore, only in the case that the appeal to the TEAR is dismissed, then it might be feasible to appeal to the actual court. Regarding the nature, characteristics and stages of this particular type of appeal, it will be discussed in a separate report & post.
4. HOW TO CONTACT US FOR FURTHER SPECIFIC ADVICE?
We hope you find this information useful. Remember that this is not intended to be specific legal advice, just a general overview. As independent lawyers, we can help you both by assisting you with all administrative litigation issues as well as carrying out a comprehensive background legal analysis on your consultation or problem, if required.
Should you be interested in receiving more specific information or simply get an independent 2º opinion, (either about this particular subject or any other), you can contact our firm several ways:
1).- Call us or send us a WhatsApp now at (0034) 687 88 88 73.
2).- You can also use our e-mail form at the top of the sidebar of your screen, or alternatively, you can send us an e-mail to info@bestsolicitorsinspain.com
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Finally, thank you very much for your attention, and in case you might have any questions or doubts at all, again please do not hesitate to contact us. We would like to stress the point that if you hire our Law firm, you will be in good hands, and you can be reassured that we will look after your interests in the most committed and professional way.
We look forward to helping you and the benefit of our “know-how”.
Kindest regards.
Mr Oscar Ricor
“NON-PRACTISING ENGLISH SOLICITOR IN ENGLAND AND WALES”, under the “Solicitors Regulation Authority” (SRA) SRA number 519196 and practising Spanish Solicitor nº 1247
