When and how is it possible to challenge a tax ordinance indirectly?

We share an interesting article by Ana Sevilla Rico , an expert lawyer in Tax Law . She graduated in Law with an economic specialty from the University of Deusto . In the last year. The Third Chamber of our Supreme Court has had the opportunity to rule on the possibility of indirectly challenging Municipal Tax Ordinances (eg: Garbage Tax. Opening Tax or Economic Activities Tax). I.-Regulation The indirect challenge is regulated in article of the LJCA , being that which is carried out against acts of application of a general provision that is not in accordance with the law. An act of application of an Ordinance is a tax assessment. An order of enforcement, or a requirement or a sanction. Acts that would open the possibility of indirectly challenging the Ordinance if it is considered that this provision in which they are protected is not according to law.

On the question of illegality This issue has significance

Must raise a question of illegality before the Court competent to hear the direct appeal against the provision. Unless it is competent to hear the latter, in which case the ruling will declare the validity or nullity of the general provision. With the erga omnes effects inherent to the Brazil WhatsApp Number Data resolution in the case of nullity . And in any case. When the Supreme Court hears at any level an appeal against an act based on the illegality of some general provision. It may annul it without needing to raise a question of illegality. The Supreme Court considers that although the rate and the tax are different taxes, in certain cases. There is the possibility of indirect challenge for both. Taking into account that the merely formal documents (formal defect) of the approval of the tax are prohibited areas for the indirect challenge.

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When would it be possible to indirectly appeal the ordinance?

The Supreme Court has understood as substantive elements of the tax. Susceptible to indirect challenge. The situation coefficient in the Economic Activities Tax because it is an essential element of the tax (STS January , ). The economic study in the case of rates, as it is the Panama WhatsApp Number List economic budget that makes viable. The correct calculation of the overall cost of the service. Its financing through the tax figure in question and its adequate distribution among taxpayers (STS of November ); or the application of different rates for sections of premises without taking into account the extension of the same within. The maximum and minimum limit of its section in the rate for License for Opening of Establishments.