Post by account_disabled on Mar 9, 2024 13:19:07 GMT 8
Seizure proceedings are administrative actions through which each seizure action is documented and the person with whom said action is understood is notified, not only the taxpayer. In that sense, when defining what seizure proceedings are, it can be noted that it is a notification made by the State Tax Administration Agency (AEAT), to obtain the amount of the debts plus surcharges, interests and costs. , through the execution of the assets owned by the debtor, when the latter does not make the payment of a debt in a voluntary period, nor during the period granted with the notification of the enforcement order that has been received. They are classified according to the types of assets seized, in proceedings for seizure of: Cash. Money in accounts opened in credit institutions. Values. Other credits, effects and rights realizable immediately or in the short term. Wages, salaries and pensions. Properties and rights over them. II. What function does the seizure procedure fulfill? The seizure procedure fulfills the function of informing the debtor that one of his assets has been seized and the amount for which it is done.
In the same order of ideas, the seizure procedure is carried out with the purpose of ensuring the execution of a legal obligation, different from the expropriation process, in which the definitive transfer of property is carried out. III. Who is notified of the seizure procedure? In addition to knowing what seizure proceedings are, it is necessary to know who they are notified to. In that sense, in accordance with the provisions of article by which approves the British Student Phone Number List Collection Regulation (RD 939/2005), once the seizure of assets or rights has been carried out, the seizure procedure will be notified: To the taxpayer and, where applicable, to the third party owner, possessor or custodian of the assets if the actions had not been carried out with them. To the spouse of the taxpayer, when the seized property is marital property or is the habitual residence. To the co-owners or co-owners of the seized assets. IV. When is the seizure procedure notified? It is not only enough to determine what the seizure proceedings are, but it is also necessary to know when the aforementioned proceedings are notified.
To do this, we must observe the wording of article from which it follows that, once the seizure has been carried out, the diligence will be notified. In that sense, the seizure action is carried out and then the diligence in which said seizure action was documented is notified. This means that the embargo is a prior act, independent and separate from its notification. V. What happens if notification of a seizure procedure is not carried out? Once we have stated what seizure proceedings are, it is necessary to know what happens if notification is not carried out. In this case, it is important to take into consideration what was established by the Third Chamber of the Central Economic-Administrative Court, on January 28, 2020 (Resource 00-00215-2017), regarding the nullity of the act due to lack of notification of the diligence to a third party, pointing out in this case the following: “Evidently, the TEAR resolution does not take into account a basic and classic distinction of administrative law: we are referring, as is evident, to the one that differentiates the validity and effectiveness of the administrative act.
In the same order of ideas, the seizure procedure is carried out with the purpose of ensuring the execution of a legal obligation, different from the expropriation process, in which the definitive transfer of property is carried out. III. Who is notified of the seizure procedure? In addition to knowing what seizure proceedings are, it is necessary to know who they are notified to. In that sense, in accordance with the provisions of article by which approves the British Student Phone Number List Collection Regulation (RD 939/2005), once the seizure of assets or rights has been carried out, the seizure procedure will be notified: To the taxpayer and, where applicable, to the third party owner, possessor or custodian of the assets if the actions had not been carried out with them. To the spouse of the taxpayer, when the seized property is marital property or is the habitual residence. To the co-owners or co-owners of the seized assets. IV. When is the seizure procedure notified? It is not only enough to determine what the seizure proceedings are, but it is also necessary to know when the aforementioned proceedings are notified.
To do this, we must observe the wording of article from which it follows that, once the seizure has been carried out, the diligence will be notified. In that sense, the seizure action is carried out and then the diligence in which said seizure action was documented is notified. This means that the embargo is a prior act, independent and separate from its notification. V. What happens if notification of a seizure procedure is not carried out? Once we have stated what seizure proceedings are, it is necessary to know what happens if notification is not carried out. In this case, it is important to take into consideration what was established by the Third Chamber of the Central Economic-Administrative Court, on January 28, 2020 (Resource 00-00215-2017), regarding the nullity of the act due to lack of notification of the diligence to a third party, pointing out in this case the following: “Evidently, the TEAR resolution does not take into account a basic and classic distinction of administrative law: we are referring, as is evident, to the one that differentiates the validity and effectiveness of the administrative act.