Good administration in tax matters –

By Isaac Ibáñez García

Already in his 1997 Annual Report the European Ombudsman outlined maladministration as follows:

“Mismanagement happens when a public physique doesn’t act in accordance with the requirements or rules that it should abide by”.

Just lately, the jurisprudence of the Contentious-Administrative Chamber of our Supreme Courtroom and within the discipline of the brand new enchantment for cassation curiosity, is starting to use with out ambiguity – explicitly or implicitly – the precept of excellent administration, when contemplating it implicit within the Structure (articles 9.Three and 103), projected in quite a few jurisprudential pronouncements, and at present made optimistic in our widespread legislation (article 3.1.e) of Legislation 40/2015), and in European Union legislation (articles 41 and 42 of the Constitution of Basic Rights of the Union).

What I have pointed out on another occasion in relation to the executive verification of values ​​within the so-called Municipal Tax of capital acquire, the Supreme Courtroom, in a judgment of July 18, 2018 (enchantment 4777/2017), attributed to the deeds the identical presumption of certainty than self-assessments filed by a taxpayer. They’re presumed true for taxpayers (article 108.four of the LGT). And the Administration can settle for them nearly as good, or examine them (Article 101.1 LGT). It is usually understood that this must be completed administratively; Due to this fact, as has been reiterated within the judgment of the contentious-administrative Chamber of the Supreme Courtroom of December 18, 2019 (rec. 4442/2018): the “proper to an excellent public administration … imposes on public administrations … a correlative listing of duties … amongst that are … the proper to efficient administrative guardianship and… to an administrative decision inside an inexpensive time… ”. In our case, it will be a proper to an administrative decision affordable content material, which causes in administrative headquarters the valuation discrepancy with respect to the proof supplied by the taxpayer. Within the STS (Useful resource No. 6950/2018) of Could 18, 2020, the precept of excellent administration, with the next essential particulars:

This precept calls for, past that strict compliance with the process, the total effectiveness of the ensures and rights acknowledged legally and constitutionally and orders these accountable for managing the tax system (in our case), that’s, the Tax Administration itself, Observe the responsibility of care and due diligence for its effectiveness and to ensure the mandatory authorized safety of residents, stopping absurd conditions that generate unjust enrichment or, additionally, that suppose an pointless and undue delay within the recognition of the rights which are adduced ”.

Additionally implicitly, the precept of excellent administration has lately been utilized by the essential STS of Could 28, 2020 (Attraction No. 5751/2017) by which it establishes that The Treasury can’t dictate an order of urgency with out first resolving the enchantment for reconsideration in opposition to the liquidation that’s appealed, whether or not the executive enchantment is non-obligatory or necessary, and no matter whether or not or not the suspension of the execution of the debt was requested whereas mentioned enchantment was resolved.

It’s of curiosity to emphasise that on this judgment the Contentious-Administrative Chamber of the Supreme Courtroom expressly declares relevant on this jurisdiction the starting is aware of the rights courtroom (bearing in mind, as well as, that the taxpayer didn’t seem on this enchantment), even supposing some prestigious writer, corresponding to Villar Ezcurra considers that this precept doesn’t apply in mentioned headquarters.

The sentence recollects, to start with, that the act that arose out of silence is barely a fiction whose principal potential is to permit the affected individual the potential for difficult it, stopping the blockade that entails the creation of undefined or obstinate conditions of lack of response. Such problem risk doesn’t alter the responsibility of the Administration to expressly resolve the enchantment, in such a approach as to simply accept that an enforcement order could also be issued at a time when mentioned responsibility continues to be intact “It’s to provide a letter of nature to 2 flawed practices of the Administration and opposite to constitutional rules” (that’s, two practices, in my view, opposite to the precept of excellent administration). The Supreme Courtroom says that these two flawed practices consist, the primary of which is to transform administrative silence right into a professional choice for the Administration, which can or might not reply because it pleases or fits. The second is to show the enchantment for reconsideration right into a ineffective establishment that doesn’t serve for the Administration to rethink the legality of the act, however solely to delay entry to judicial safety.

And the Room concludes in a really graphic approach:

“It isn’t properly understood that the tax debt is pressed earlier than the enchantment for reconsideration is expressly resolved, which, theoretically, might damage the act whose execution it’s about; and, as soon as, in his case, this has been explicitly rejected, then it will be attainable to dictate that order of urgency, thus inserting the cart and the oxen – if the expression is permitted – within the functionally enough place. The identical effort or deployment of means that’s wanted for the Administration to situation the enforcement order could possibly be dedicated to the duty that’s not so tough or unfeasible to resolve in a well timed method, and even premature, the treatment of substitute, thus avoiding the persistent and objectionable apply of unfavorable silence as a substitute or illegitimate choice to the responsibility to resolve ”.

Already beforehand and relating to the virtuality and effectiveness that administrative assets ought to have and in relation to the manifestly ineffective, Judgment No. 815/2018 (enchantment No. 113/2017), of Could 21, 2018, of the Contentious-Administrative Chamber of the Supreme Courtroom determined to “repair (r) the interpretive standards expressed within the fifth authorized foundation” of the sentence:

«When solely discussing the unconstitutionality of the authorized provisions that cowl the acts of utility of taxes and different revenue of Public Legislation of native entities, a matter on which they lack the competence to pronounce or suggest it to whoever has competence for this, being constrained to use the authorized norm in query, it isn’t compulsory to file, as a procedural presupposition of the following contentious-administrative enchantment, the corresponding administrative enchantment supplied as necessary “”.

It appears clear that the citizen can’t be compelled to exhaust the lengthy and manifestly ineffective necessary administrative process when the positive reply shall be a declaration of incompetence, in accordance with the Decision of July 20, 2017 (eighth Member of the RG 2010/2014) of the Central Financial-Administrative Courtroom:

Concerning the unconstitutionality of the Tax Regulating Legislation, it must be famous that it isn’t competitors of this Central Financial-Administrative Courtroom to determine on the illegality of the tax provisions of a common nature, since within the discipline of the economic-administrative route it’s circumscribed to the examination of the acts of utility of the rules in drive (article 229 of the Legislation Normal Tax), whatever the intrinsic legality of the foundations that regulate them, matter reserved to the contentious-administrative jurisdiction (Article 107.Three of Legislation 30/1992) or, the place acceptable, the Constitutional Courtroom or the Courtroom of Justice of the European Union. On this sense, it’s value mentioning the resolutions of October 20, 2010 (RG 7373/08), of June 23, 2010 (RG 2160/08), March 24, 2009 (RG 912/08), September 26, 2007 (RG 2379/05), July 1, 2006 (RG 3529/03), amongst others ”.

Within the STS of June 11, 2020 (Useful resource 3887/2017), the precept of excellent administration is expressly utilized, by establishing that andThe best to request the return of undue revenue might come up, not when mentioned revenue is made, however when the taxpayer turns into conscious that it was undue, since at that second the appropriate to say is born (doctrine of the she exercise):

“We’ve got identified in a number of latest pronouncements that the precept of excellent administration… imposes on the Administration a conduct that’s diligent sufficient to definitively keep away from attainable dysfunctions derived from its efficiency, with out the mere observance of procedures being enough to cowl its duties. and procedures, however, past, calls for the total effectiveness of the ensures and rights legally and constitutionally acknowledged to the taxpayer and orders these accountable for managing the tax system, the Tax Administration itself, to look at the responsibility of care and due diligence for its effectiveness and to ensure authorized safety that makes unfair enrichment unfeasible”.

And within the STS of Could 18, 2020 (Useful resource 6950/2018) the precept can also be utilized, by which it’s said that the liquidations of the Actual Property Tax primarily based on annulled cadastral values ​​is null, since in any other case it will violate the precept of excellent administration.

As will be seen, the precept is a multi-sided polyhedron whose peaceable utility will profit the taxpaying citizen.

Foto: @thefromthetree

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