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Public auction No. 1/2025 of the Regional Customs and IIEE Department of Galicia

The Regional Customs and II. EE. of Galicia agrees to hold on May 28, at 10:00 a.m., in the Auditorium of the Delegation building of the AEAT of Pontevedra located at Avenida MARÍA VICTORIA MORENO, 45 36003 PONTEVEDRA (PONTEVEDRA) the sale by public auction of the goods listed in ANNEX I.

The auction will be held in accordance with the rules detailed below.

1. PURPOSE OF THE AUCTION

The purpose of this auction is to dispose of the assets listed in Annex I, which includes the location of the place where they are stored. These assets have been made available to the Tax Administration in execution of a final court ruling. The assets subject to this auction have been proposed by the competent bodies.

2. LEGAL SYSTEM

The following regulations apply to this auction:

  • Articles 198 and 199 of Regulation (EU) No 952/2013 of the European Parliament and of the Council, of 9 October 2013, establishing the Customs Code of the Union.
  • Article 250 of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 establishing rules for the implementation of certain provisions of Regulation (EU) No 952/2013.
  • Heading VI, Chapter I (articles 419 to 423) of the Customs Ordinance, approved by the Decree of 17 October 1947, which regulates the procedure for holding customs auctions.
  • Article 320 of the Customs Ordinance, regulating the use of proceeds from the sale of auctioned property.
  • Organic Law 12/1995, of 12 December, on the repression of smuggling.
  • Royal Decree 1649/1998, of 24 July, implementing Title II of Organic Act 12/1995, of 12 December, on repression of smuggling, relating to administrative offences of smuggling.
  • Heading III, Chapter II (articles 97 to 107) of the General Tax Collection Regulations, approved by Royal Decree 939/2005, of 29 July.
  • Article 7 (limitations to cash payments) of Law 7/2012, of 29 October, modifying the tax and budgetary regulations and adapting the financial regulations for the intensification of activities in the prevention and fight against fraud.

3. BIDDERS

    3.1.

    With the exception of the personnel attached to the body that agreed to the disposal of the property, the valuers, the custodians and the officials directly involved in the disposal procedure, any person who has the capacity to act in accordance with the law and who is not prevented or restricted by law may take part in the auction, either by himself or through a representative.

    All bidders must be properly identified and provide a document that justifies, where applicable, the representation they hold. They must be able, at the request of the Board, to prove their registration in the corresponding section of the Tax on Economic Activities that enables them to acquire auctioned goods that are of a commercial nature and according to the type of merchandise that makes up the lot.

    3.2.

    To be admitted as such, all bidders must first make a single security deposit of of the auction price of the total number of goods on which they wish to bid (i.e., if a bidder wishes to bid on more than one lot, they must add up the auction price of the goods on which they wish to bid and apply %, the result being the amount of the single deposit they must make).

    The deposit will be made by means of a certified check in favor of the Public Treasury that meets the requirements established in article 35.1 of the General Collection Regulations, accompanied by ANNEX II (the part of the total deposit corresponding to each lot for which you wish to bid must be broken down) completed completely and correctly with all the data.

    4. How to participate in the auction by submitting an economic proposal in a sealed envelope.

    4.1 Form

    Bids must be submitted in a sealed envelope individually for each lot and must be addressed to the Head of Customs and International Trade Management. of the AEAT from Pontevedra.

    On the outside of the envelope, the number of the lot being bid on will be indicated only and exclusively and the indication “FIRST BIDDING” .

    The envelope will contain: document certifying the guarantee (certified check), the information contained in ANNEX II and the bidding model contained in ANNEX III (which will include the name and surname, company name or full name, NIF, address, contact telephone number and email address and the lot number being bid on, as well as the bidder's bid, which will be stated by indicating the quantity in numbers and letters) . This annex must be signed by the interested party or his duly accredited representative . Bids that do not cover the minimum exit value shall not be permitted.

    4.2. Place and deadline for submission

    Bidders may submit or submit their bids in a sealed envelope from the auction announcement until one hour before the auction begins, without prejudice to their ability to participate in the bidding process in person with bids higher than those in the envelope under the terms set forth in section 6.2. These bids, which will be considered maximum bids, will be registered in the General Registry of the Pontevedra Delegation of the AEAT

    If the offer is submitted on behalf of another person, proof of representation must be provided in order to do so.

    The same procedure should be followed in the case of a second tender.

    Failure to comply with the above requirements, or failure to submit any of the aforementioned documents at the place and within the deadlines indicated above, or failure to submit the deposit outside the established deadline, will result in the loss of the right to participate in the auction.

    5. Examination of the lots

    The goods are stored in a warehouse in Coles (Ourense), and may be examined by interested parties on weekdays from the day following the publication of this announcement until the day before the auction, from 9:00 a.m. to 1:00 p.m., being necessary to request an appointment by calling 986806889 or 659510181.

    6. Table and development of the auction

    6.1. Auction table

    The auction table will be made up of the Chief Technician of Customs and International Trade Management. of the AEAT Pontevedra Headquarters, acting as President, and at least two officials acting as Member and Secretary.

    The opening of the envelopes will take place in a public ceremony at the designated place, day, and time.

    6,2. Auction development.

    Once the auction table has been assembled at the established place and time, the envelopes will be opened. The highest bidder will be declared the best auctioneer. Bids that do not cover the minimum exit value shall not be permitted.

    In the event that several of the submitted bids agree on the best bid, the following procedure will be followed to tender the lot among them:

    1. If all the bidders who placed the same bid are present in the room, as many bids will be placed as necessary to award the lot to the highest bidder among those bidders and for an amount higher than that initially bid. Bidding will be verbal and will be carried out based on the starting price of the lot in question: from 100 to 100 euros .
    2. If they are not present in the room, the bidder will be awarded the contract based on the date and time of entry.
    3. If among the bidders who match the bid, there are both present and absent bidders in the room, and those present do not improve the bid, the award will go to the one who first submitted the offer, taking into account the date and time of entry.

    In the event of bids in which there is a discrepancy between the amount expressed numerically and the amount expressed in words, the amount expressed in words shall prevail.

    A notice will be issued in favor of the successful bidder for each lot awarded.

    In the event of non-compliance with the above conditions, the bid will be considered VOID .

    Attached is bidding model in ANNEX III .

    The Board reserves the right to modify or withdraw any lot before or during the auction and prior to the bidding, as well as to suspend it if there are indications of collusion, a shortage of bidders or any cause that could be detrimental to the Treasury. 

    6,3. Second auction

    If all or part of the assets are not sold in the first tender the Board may agree to hold an immediate second tender, accepting bids that cover 75 percent of the first tender.

    As in the first tender, bids will be submitted in a sealed envelope individually for each lot and will be addressed to the Head of Customs and International Trade Management. of the AEAT from Pontevedra.

    On the outside of the envelope, the number of the lot being bid on will be indicated only and exclusively and the indication “SECOND TENDER” .

    To participate in the second tender it will be necessary to have constituted a security deposit and submitted ANNEX II.

    The envelope will contain: document proving the guarantee (certified check), the information contained in ANNEX II and the information contained in ANNEX III (bid model which will state the name and surname, company name or full name, NIF, address, contact telephone number and email address and the lot number being bid on, as well as the bidder's bid which will be stated by indicating the quantity in number and letter) . This annex must be signed by the interested party or his duly accredited representative . Bids that do not cover the minimum exit value shall not be permitted.

    The place and deadline for submission will be the same as that indicated in the previous section 2.2.

    If the bidder participated in the first tender, it will be sufficient to include the information contained in ANNEX III on the envelope.

    The auction will proceed in the same manner as that outlined for the first tender.

    Once the public auction is concluded, the auction minutes will be published on the State Tax Administration Agency's website, where the auction amounts awarded to each lot in the first and second bidding can be verified.

    A notice will be issued in favor of the successful bidder for each lot awarded.

    6,4. Direct award

    Any lots that remain, if any, definitively vacant, will be awarded through a direct award procedure, without a minimum award price, which will be announced on the website of the State Tax Administration Agency (https://sede.agenciatributaria.gob.es/), where an annex will be included with the list of the lots that have not been awarded.

    6,5. Payment of auction price

    The successful bidders must pay within the period of FIFTEEN WORKING DAYS from the day following the notification of the award the difference between the total deposit made and the award price.

     Failure to pay the auction price within the established deadlines will result in the loss of the right to be awarded the lot and the amount of the deposit corresponding to said lot. In any case, the lot in question may be sold at a future auction.

    6,6. Payable by the successful bidder

    All charges, levies and taxes of any kind, type or nature (whether from a public or private entity) that fall on the auctioned contracts, or on any of the physical or legal operations that may result.

    Expenses related to the possible stamping of the chassis number of the awarded vehicles, obtaining the facsimiles, MOT, technical sheets and photographs necessary, where applicable, for the issuance of the registration of the motor vehicles; as well as those derived from the regularisation of the alteration of the original characteristics of manufacture thereof.

    The costs necessary for the removal of the awarded goods from the place where they are stored will also be at your expense.

    6,7. Refund of deposits

    At the end of the auction, deposits (certified checks) will be returned to non-successful bidders, except for those belonging to successful bidders, which will be applied to the auction price. 

    6,8. Proceedings of the auction

    Likewise, once the auction is over, the successful bidders will be given certificates of the award of the goods at auction and their auction prices, for the applicable tax purposes. If applicable, the diligence may be submitted electronically. 

    6,9. Removal of awarded property

    The awarded goods must be removed from the place where they are stored within FIFTEEN WORKING DAYS from the day following notification of the award, at a time to be agreed upon, and the certificate of the minutes of the award of goods at auction must be presented .

    7. ACCEPTANCE OF TERMS AND CONDITIONS

    Participation in the auction implies acceptance of the general conditions that govern it, which have been set out in these RULES, and of any other decisions that may be adopted by the Auction Committee.

    Once the auction has ended, no claims will be accepted by the successful bidders regarding the quality or quantity of the lots, except for differences arising between the time of the award and the time of withdrawal, and proof of these differences will be their responsibility.

    For any questions or clarifications regarding this public auction, you can contact this Regional Customs and Tax Department. Excise Duties Galicia via the following email address:

    officegestoraIIEE.galicia@correo.aeat.es

    8. FINAL RULES

    Any bidder who carries out practices, either individually or in collusion with another bidder, the ultimate purpose of which is to alter the final award price of the auction may be declared responsible for the crime of price fixing in public tenders and auctions, as defined in article 262 of the Criminal Code, according to which “ Those who request gifts or promises to avoid taking part in a public tender or auction; those who try to keep bidders away from it by means of threats, gifts, promises or any other artifice; those who conspire among themselves to alter the auction price, or those who fraudulently break or abandon the auction having obtained its award, will be punished with a prison sentence of one to three years and a fine of 12 to 24 months, as well as special disqualification from bidding in judicial auctions for between three and five years. If it is a competition or auction called by the Administrations or public entities, the agent and the person or company represented by him will also be subject to a special disqualification penalty which will include, in any case, the right to contract with the Public Administrations for a period of three to five years.”

    Anything not covered by this auction will be governed by the legal provisions governing sale by auction.