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The General Tax Act is a common administrative procedure
Sunday, 20 de May de 2012

The Supreme Court, in its ruling on 26 January 2012, has declared null and void the precept of the Gipuzkoa General Tax legislation, which classifies the economic-administrative claim in cases involving amounts over 18,000 euros to be facultative.  The High Court believes the exclusive state competences to regulate areas such as common administrative procedure and the rules of procedure, by assigning a regulatory role of all tax authorities to the General Tax Act, to have been directly breached.


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