CENTRAL ECONOMIC-ADMINISTRATIVE COURT (TEAC):
- Presidency: The President is appointed and dismissed by Royal Decree of the Council of Ministers, at the proposal of the Minister of the Treasury, from among civil servants of recognised prestige in the tax area, and he holds the rank of Director General of the Ministry of the Treasury. The President establishes by resolution the creation, composition and elimination of the divisions, the distribution of powers between the Divisions and the Plenary Session of the Court and the distribution of matters between the Divisions.
- Secretariat General: The Secretary General will come from the Body of State Lawyers and holds the organic level of Deputy Director General. The Secretary General is responsible for management and coordination of the processing of economic-administrative claims, issuing procedural and notification decisions and driving the procedure through his own vested powers, as well as all other tasks that may be expressly given by the President. Moreover, he will also exercise his duties as a single-person entity.
- Panel Members: The Members will be appointed and dismissed by Royal Decree of the Council of Ministers, at the proposal of the Minister of the Treasury and will be considered Deputy Director Generals of the Ministry of the Treasury. The Members are responsible for proposing decisions and all other resolutions for termination in the general economic-administrative procedure, as well as all other tasks that may be expressly assigned by the President. Moreover, they will also exercise their corresponding duties as single-person entities.The Panel Members receive a number and are in charge of the following matters:
- Panel Member 1: Personal Income Tax, Non-resident Income Tax, Capital Gains Tax, Special Property Tax of Non-resident Entities.
- Panel Member 2: Corporate Income Tax.
- Panel Member 3: Corporate Income Tax.
- Panel Member 4: Corporate Income Tax.
- Panel Member 5: Value Added Tax, Tax on Capital Transfers and Documented Legal Acts, Tax on Inheritance and Donations.
- Panel Member 6: Personal Income Tax, Non-resident Income Tax, Capital Gains Tax, Special Property Tax of Non-resident Entities.
- Panel Member 7: Recognition and payment of pensions and pension contributions, which come under the jurisdiction of the corresponding Director Centre of the Ministry of the Treasury, as well as refunds of undue payments in this matter.
- Panel Member 8: Levies and taxes on Foreign Trade, Special Taxes and Economic Activities Tax.
- Panel Member 9: Tax on Capital Transfers and Documented Legal Acts; Tax on Inheritance and Donations; Property Tax; Fiscal Fees and Para-fiscal Levies; recognition and payment of pensions and pension contributions, which come under the jurisdiction of the corresponding Director Centre of the Ministry of the Treasury, as well as refunds of undue payments in this matter.
- Panel Member 10: Personal Income Tax, Non-resident Income Tax, Capital Gains Tax, Special Property Tax of Non-resident Entities and Corporate Income Tax.
- Panel Member 11: Collection procedure of the State; recognition, settlement and payment of Public Treasury obligations by bodies of the Ministry of the Treasury, as well as refunds for undue payments in this matter; requests for the suspension of decisions object of a claim, and claims against resolutions regarding the suspension of decisions object of a claim.
- Moreover, there is a Coordinating Member of the Regional Economic-Administrative Courts who, unlike the preceding members, has no specific matter assigned and is in charge of coordination and support tasks.
- Subdirectorate General of Organisation, Means and Procedures: It holds jurisdiction over functional and organisational studies leading to better operation of the Economic-Administrative Courts and over the scheduling of allocations of personal means and technical assistance.
For the purpose of resolving claims and appeals, the Central Economic-Administrative Court works in a Plenary Session, in Divisions and as a single-person entity. The
Plenary Session is formed by the President, all Panel Members and the Secretary General. The
Divisions are formed by the President, one or more Members and the Secretary General. As regards the single-person operation, those who are appointed by resolution of the President of the Central Economic-Administrative Court will be considered single-person entities with respect to the abbreviated procedure, while for the purpose of the general procedure (in cases of inadmissibility, the shelving of actions and incidental questions), the Members and the Secretary General will be considered single-person entities.
REGIONAL AND LOCAL ECONOMIC-ADMINISTRATIVE COURTS:
- Presidency and Panel Members: The President (as well as the Presidents of the Satellite Divisions and Presidents of the Division, whenever they may exist) and the Members will be appointed and dismissed by Order of the Minister of the Treasury. The President will establish by resolution the creation, composition and elimination of the divisions, the distribution of powers between the Divisions and the Plenary Session of the Court and the distribution of matters between the Divisions. The Members will be responsible for the decisions and all other termination resolutions in the general economic-administrative procedure, as well as all remaining tasks that they are given by the President of the Court or of the Satellite Division, as applicable. Moreover, they will also exercise their corresponding duties as single-person entities.
- Secretariat: The Secretaries will come from the Body of State Lawyers and will be responsible for management and coordination of the processing of economic-administrative claims, for issuing procedural and notification decisions and driving the procedure through their own vested powers, as well as all other tasks that may be expressly given by the President. If there are Satellite Divisions, the aforementioned functions will be performed by their Secretary, without prejudice to the management of the Secretary of the corresponding Court and to the fact that the President of the Satellite Division is responsible for appointing tasks. Moreover, they will also exercise their corresponding duties as single-person entities.
For the purpose of resolving claims and appeals, the Regional and Local Economic-Administrative Courts work in a Plenary Session, in Divisions and as single-person entities. The
Plenary Session is formed by the President, the Divisional and Satellite Division President (if applicable), the Members and the Secretary of the Court. The
Divisions will be formed by the President, the President of the Division holding jurisdiction according to the distributed powers, one or more Members (as applicable) and the Secretary. The
Satellite Divisions will be formed by their President, one or more Member (as applicable) and the Secretary of the Division. As regards single-person operation, those who are appointed by resolution of the President of the Central Economic-Administrative Court will be considered
single-person entities of each Court and each Satellite Division with respect to the abbreviated procedure, while for the purpose of the general procedure (in cases of inadmissibility, the shelving of actions and incidental questions), the President, the Members and the Secretary General will be considered
single-person entities.There are also
Provincial and Local Offices, located in cities where the headquarters of the Regional Court or its Satellite Divisions are not located, which will exercise the functions delegated to them by the Secretary of the Court or of the Satellite Division, as well as those tasks that they are given by the President of the Court or of the Satellite Division.
SPECIAL DIVISION FOR UNIFICATION OF DOCTRINE:
The General Tax Law gives this Special Division the consideration of an economic-administrative body, which resolves special appeals for the unification of doctrine. It is composed of the following:
- The President of the Central Economic-Administrative Court, who will preside.
- Three members of the Central Economic-Administrative Court.
- The Director General of Taxes.
- The Director General of the State Tax Administration Agency.
- The Director General or the Departmental Director of the State Tax Administration Agency, which functionally oversees the body that had issued the decision referring to the resolution object of the appeal.
- The President of the Taxpayer Defence Council.