La revocación tributaria en el ámbito local

Identifier:  TDX:3959

Handle: https://hdl.handle.net/20.500.11797/TDX3959

Authors:  Arenas Sánchez, Raquel

Abstract:
When it comes to local taxes, due to the limited amount of a very high percentage of the fees settled, it is not economical to go to court to claim the right to contribute under the law. That is why it’s necessary that the review of municipal tax acts by the same city council that had issued them to be configured as a real instrument of guarantee and effectiveness of that right. In those municipalities where there is no economic-administrative body, the remedy of replacement constitutes the ordinary way for the review of tax acts by the Administration itself. But the mandatory remedy of replacement is not the only way for the city council that had issued a tax act to review it for the benefit of its recipients. You can also do so, even for firm acts, through the special review procedures. That is, through the procedures of review of null acts of full right, revocation, rectification of errors and return of undue income. Among all of them, we have focused our study on the revocation procedure, the nature of which is still being discussed because of those positions that identify it with its namesake of general administrative law, so different, however.