Procedure

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

General Data

Name

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

Type of procedure

Penalty

Subject

Statistics

Object

Sanction for failure to comply with the statistical obligations of the Intrastat system

Responsible body

Tax Agency

General information on the procedure

Start method

Ex officio

Applicant: Administration

Place of presentation

  • Online.

  • Tax Agency offices

  • Post offices

  • Post offices

Documents

Not applicable

Procedure/service stages

  • Start: Notification of the start of the sanction procedure for failure to comply with the statistical obligations of the Intrastat system. If no appeal is submitted against the start of proceedings, this may be considered a proposal for resolution.

  • Instruction: Provision by the interested parties of declarations, documents and information, and where applicable, proposed evidence against the agreement to start proceedings. Statement on the proceeding and hearing, formulation and notification of the proposed resolution and reception of declarations, documents and information.

  • Resolution: The agreement will be reached by virtue of the proven facts, declarations, documents, evidence and information presented and the proceedings will end with the imposition of a sanction or dismissal and shelving of the proceedings. The resolution exhausts the administrative process.

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

Contentious-administrative appeal brought directly, unless there has previously been an optional administrative reconsideration appeal, in which case this must first be resolved. This appeal will be presented within two months, before the Contentious-Administrative Courts (Article 46 of Law 29/1998, regulating Contentious-Administrative Jurisdiction).

Optional administrative reconsideration appeal against the same administrative body which issued the resolution, to be presented within one month (article 124 of Law 39/2015, of 1 October, on the common Administrative Procedure of Public Administration).

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 12/1989, de 9 de mayo, de la Función Estadística Pública. (BOE 11-mayo-1989)

Real Decreto 1572/1993, de 10 de septiembre, por el que se aprueba el Reglamento de procedimiento administrativo sancionador de las infracciones por incumplimiento de las obligaciones establecidas en la Ley de la Función Estadística Pública. (BOE 6-octubre-1993)

Resolución de 22 de mayo de 2018, del Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administración Tributaria, para la elaboración de las estadísticas de intercambios de bienes entre Estados miembros (Sistema Intrastat) (BOE 28-mayo-2018).