08/09/2013

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General Administrative Procedure Act 12588/2004-CR, and 12596/2004-CR, being that the tax administration should none dismissed the possibility of contesting the decisions of the tax court. Finally, with the Decree legislative No. 981 (existing since the 01.04.2007) - in force until the present day-drafting, removed the confusing causal or that could be antojadizas to the tax administration, and, in addition, it was deleted in the case of SUNAT, the requirement of authorization from the Ministry of economy and finance: article 157.-the tax administration has no legitimacy to act active. Exceptionally, the tax administration may contest the resolution of the tax court which exhausted the administrative channels through the administrative contentious procedure in cases the resolution of the Fiscal Tribunal incurred by one of the grounds for invalidity provided for in article 10 of Act No. 27444, General Administrative Procedure Act. So, today, tax administrations (SUNAT and municipalities, in accordance with articles 50 and 51 of the TUO of the tax code, approved by Supreme Decree No. 135-99-EF and amendments rules), in principle have NO legitimacy to sue the tax court to the judiciary, but if the have only if the administrative act issued by the Tribunal incurred on grounds of invalidity provided for in the Act. As we advance in the title of this essay, the problem is: having or not having that power. II. statement of the problem regardless of the normative evolution of article 157 of the tax code, this essay will briefly examine two tema:1) the exceptional power of the tax administration, for questioning the decisions of the tax court; (2) The congruence of the granting of this right with the block of constitutionality applicable to the questioning of administrative acts issued by collegiate bodies. III. ANALYSIS 3.1. PERFORMANCE of the public administration in principle, the entities of public administration must be...
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Jose Luis Rodriguez Zapatero For this reason, the popular parliamentary group is talking with the Government and the idea is to reach an agreement on the technical aspects of reform as quickly as possible, presenting the law proposal and next week approve in Congress. It is something important, because if we want to create jobs first thing we have to do is govern seriously and thoroughly, and not we spend what we don't have or we can have public deficit or public debt, because at the end all that has just impacting on the credit and economic growth and employment, said the popular leader. The letter from the ECB constitutional reform will help Spain can grow economically and to create employment, according to Rajoy, who respects the decision of the Deputy of IU Gaspar Llamazares present an amendment and an appeal to the Constitutional Court against the reform in the future. Rajoy has assured that it will continue to insist that the President of the Government, Jose Luis Rodriguez Zapatero, Rinse if you have received a letter from the European Central Bank (ECB) after purchasing this Spanish public debt and what is the content of the alleged missive. The purchase of public debt is an exceptional measure and I asked if in addition to this decision, that it cost him to take the ECB and I am glad that you have taken it, sent a letter to the Government of Spain and what is its content, explained the President of PP. has remembered that the ECB Yes sent a letter to the Italian Governmentthe other country that has bought debt, explained the contents of the letter and a series of measures were adopted. It is my duty, as I did yesterday in Congress, ask the Prime Minister to let the Spaniards know if the...

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