Sanction procedure regarding statistics on the exchange of goods between member States of the European Union (INTRASTAT).

Denomination

Sanction procedure regarding statistics on the exchange of goods between member States of the European Union (INTRASTAT).

Procedure type

Penalty

Subject

Taxes

Purpose

Penalty for non-compliance with the statistical obligation arising from the Intrastat system

Responsible body

State Revenue Office

Start form

job

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Not applicable

Phases of the procedure/service

Start: Notification of the initiation of sanctioning procedures for failure to comply with statistical obligations arising from the Intrastat system. If no objections are raised against the initiation, it may be considered a proposed resolution.

Instruction: Submission by interested parties of allegations, documents and information and, where appropriate, proposal of evidence, against the initiation agreement. Presentation of the procedure and hearing process, formulation and notification of the proposed resolution and receipt of allegations, documents and information.

Resolution: The agreement will be made based on the proven facts, allegations, documents, evidence and information presented and the procedure will end with the imposition of a sanction or dismissal and archiving of the proceedings. The resolution exhausts the administrative route.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Optional appeal for reconsideration before the same administrative body that issued the resolution, with a one-month deadline for filing the appeal (Article 124 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations).

Administrative appeal filed directly unless a discretionary appeal for reconsideration has been previously filed, in which case it is necessary to wait for it to be resolved. This appeal must be submitted within two months to the Courts of the Contentious-Administrative Jurisdiction (Article 46 of Law 29/1998, regulating the Contentious-Administrative Jurisdiction).

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing