Items of News
| Published date | 01 March 1982 |
| Date | 01 March 1982 |
| DOI | 10.1177/002085238204800113 |
| Subject Matter | Articles |
ITEMS
OF
NEWS
CONTENTS
ARTICLE
(pages
108
to
110)
Spain:
New
Financial-Administrative
Procedural
Regulations
CHRONICLE
OF
THE
INSTITUTE
(pages
111
to
112)
SPAIN
NEW
FINANCIAL-ADMINISTRATIVE
PROCEDURAL
REGULATIONS
On
December
30th,
1980,
the
regulations
implementing
a
new
financial-administrative
procedure
in
Spain
were
published
under
the
authority
of
an
enabling
Act
passed
on
5
July
1979.
Prior
to
this,
the
centrally
important
and
contentious
area
of
relations
between
the
taxpayer
and
the
inland
revenue
authority,
had
been
governed
by
the
procedural
regulations
of
26
November
1959
concerning
administra-
tive
claims
in
financial
matters.
The
new
statutory
control
offers
increased
security
both
for
the
taxpayer
and
the
administration.
The
new
Act
contains
forty
sections,
divided
into
a
preamble
and
nine
chapters,
one
sup-
plementary
provision
and
a
transitional
pro-
vision.
Evidently,
the
new
law
cannot
claim
to
be
more
than
a
general
framework,
the
nuts-and-bolts
of
its
operation
being
supplied
by
the
subsequent
subordinate
legislation
re-
ferred
to
frequently
in
the
Act.
These
regula-
tions,
which
complete
the
reform
measures
undertaken,
have
now
been
published
in
Royal
Decree
N°
1999
of
August
20th,
1981
(1),
the
preamble
to
which
makes
it
clear
that
they
are
based
on
the
1959
regulations.
The
only
new
element,
then,
is
that
the
procedural
steps
contained
therein
apply
to
the
recent
reforms,
particularly
the
innovations
created
by
its
enabling
statute
and
the
reform
of
the
tax
system.
Section
1
of
the
Act
defines
the
concept
of
financial-administrative
claims
and
also
de-
limits
the
scope
of the
new
Iaw :
&dquo;
Financial-administrative
claims
involving
questions
of
fact
or
law
means
those
claims
relating
to
the
following
matters:
a)
the
administration,
assessment
and
col-
lection
of
income
tax,
parafiscal
charges,
and
in
general
all
revenue
accruing
by
right
to
the
Government
and
all
local
or
decentralized
authorities
and
services;
b)
the
administration,
assessment
and
col-
lection
of
taxes
assigned
by
the
State
to
the
autonomous
communities,
or
any
additional
charges
on
taxation
due
to
the
State
made
for the
benefit
of
such
communities;
c)
the
acknowledgement
or
redemption
of
Government
bonds
by
the
authorities
or
ser-
vices
of the
Ministry
of
Finance,
and
matters
appurtenant
to
payment
procedures
undertaken
by
the
said
bodies,
the
expenses
thereof
being
defrayed
by
the
Treasury;
d)
the
settlement
and
payment
of
all
pen-
sions
and
other
benefits
falling
within
the
competence
of the
Permanent
Under
Secretary
to
the
Treasury;
e)
all
other
claims
expressly
so
defined
by
law &dquo;.
Many
sections,
both
of
the
Act
itself
and
its
regulations,
refer
to
the
autonomous
com-
munities,
an
innovative
feature
of
the
Spanish
administrative
system
established
by
the
1978
Constitution
and
therefore
post-dating
the
1959
Regulations.
Both
the
new
statute
and
the
statutory
instrument
implementing
it,
will
apply
to
these
communities
-
but
subject
to
the
provisions
of
the
instruments
establishing
their
autonomous
status,
or
to
economic
agree-
ments.
The
relevant
provisions
in
this
case
are
the
supplementary
provision
of the
Act
and
the
relevant
regulations.
The
procedure
established
follows
the
general
lines
of
the
administrative
procedure
created
(1)
Published
in
the
Boletin
Oficial
del
Estado
of
September
9th,
1981.
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