Post by account_disabled on Mar 12, 2024 1:05:19 GMT -5
In any case, the idea that this possibility of improper appeals - because they are promoted by the Administration itself before an Administration body - entails, as we have constantly and repeatedly pointed out, even with evident legal recognition, a privilege is fundamental. of the Administration that fully affects the rights of citizens (who are deprived of the favorable character for them of the administrative res judicata, in their favor, created in the resolution of the TEAR estimatoria, weakening its validity and effectiveness through a kind self-recourse).
As an irritating and unbalanced prerogative that it is , to the extent that it also postpones, even neutralizes, access to effective judicial protection of citizens, it must be viewed with Email Data a certain caution, even with suspicion, in order to prevent the Administration, within an exorbitant and privileged legal concession - that of correcting without adhering to the rigorous rules of the ex officio review the criteria that it does not like of the properly administrative review bodies, integrated into the appellant Administration itself -, also choose at will, the date that suits you well to appear as a notification of which there is no direct evidence, just by indicating the one that fits well with the legal deadline.
In any case, it is appropriate to follow our own jurisprudence and consider that entry into an AEAT body whose typical function, its reason for existing, is communication with the Courts, is equivalent to knowledge of the act communicated to any body belonging to that body. Administration [3], preventing the record created with it from being completely ineffective.
Furthermore, the fact that the execution of the TEAR resolution that was then fought by the Treasury delegate on a previous date was ordered is not a fact that can be unknown or relativized; nor can the specific governing body that intends to appeal, claim ignorance of its content and date. In this regard, if some bodies do not contact others and omit the necessary communication of what they know due to their position, such negligent behavior [4] entails a serious undue pathology of functioning from the perspective of the principle of good administration. [5] -and good faith- from whom the Administration cannot obtain any advantage, in accordance with the aphorism that no one can benefit from their own clumsiness ( allegans turpitudinem propriam non valet ).
As an irritating and unbalanced prerogative that it is , to the extent that it also postpones, even neutralizes, access to effective judicial protection of citizens, it must be viewed with Email Data a certain caution, even with suspicion, in order to prevent the Administration, within an exorbitant and privileged legal concession - that of correcting without adhering to the rigorous rules of the ex officio review the criteria that it does not like of the properly administrative review bodies, integrated into the appellant Administration itself -, also choose at will, the date that suits you well to appear as a notification of which there is no direct evidence, just by indicating the one that fits well with the legal deadline.
In any case, it is appropriate to follow our own jurisprudence and consider that entry into an AEAT body whose typical function, its reason for existing, is communication with the Courts, is equivalent to knowledge of the act communicated to any body belonging to that body. Administration [3], preventing the record created with it from being completely ineffective.
Furthermore, the fact that the execution of the TEAR resolution that was then fought by the Treasury delegate on a previous date was ordered is not a fact that can be unknown or relativized; nor can the specific governing body that intends to appeal, claim ignorance of its content and date. In this regard, if some bodies do not contact others and omit the necessary communication of what they know due to their position, such negligent behavior [4] entails a serious undue pathology of functioning from the perspective of the principle of good administration. [5] -and good faith- from whom the Administration cannot obtain any advantage, in accordance with the aphorism that no one can benefit from their own clumsiness ( allegans turpitudinem propriam non valet ).
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