Resources admnistrative contentious remedies before the courts
The contentious-administrative appeal may be filed against the resolutions that put an end to the economic-administrative route or, in the case of local entities, with the exceptions provided and against the resolution that resolves the mandatory appeal for reconsideration.
Which courts are in charge of resolving the contentious-administrative appeal?
In the field of state taxes:
The Superior Courts of Justice will know: Of the appeals against acts and resolutions dictated by the Regional and Local Economic-administrative Courts that put an end to the administrative route.
Of the resolutions issued in appeal by the Central Economic-Administrative Court in matters of assigned taxes (articles 74.1 d) and e) of the Organic Law 6/1985, of July 1, of the Judicial Power, hereinafter, LOPJ, and articles 10.1 d) and e) LJCA).
In all other cases, it corresponds to the National Court to know the resources: Against decisions of the Central Economic-Administrative Court, that is, in the case of unassigned state taxes or when the resolution of the Regional and Local TEA is subject to appeal.
In the field of regional or local taxes:
The Contentious-Administrative Courts, according to the cases (article 74.1 a) and 91 of the; LOPJ), in the case of regional or local taxes whose resolution has been adopted by economic-administrative bodies of the autonomous communities (article 20 LOFCA) or local entities (137 LRBRL).
The Superior Courts of Justice, when the knowledge of the acts of the local Entities and the Administrations of the Autonomous Communities, is not attributed to the Contentious-Administrative Courts (article 74.1 a) of the LOPJ).
The judgments issued by the Administrative Litigation Chamber of the National Court or the Superior Courts of Justice are subject to a cassation appeal before the Supreme Court if the provisions of article 86 and following of the LJCA are met (articles that regulate the appeal cassation).
What are the types of procedures?
The procedures that can be followed in this jurisdictional order are regulated in Law 29/1998 Regulatory of the contentious-administrative jurisdiction.
Ordinary procedure:
The ordinary procedure to file a contentious-administrative appeal is regulated in articles 43 to 77 of the law of contentious-administrative jurisdiction. Before the filing of the contentious appeal, the appellant will have to meet a prerequisite, consisting of the exhaustion of administrative resources (until ending the administrative route), or formulating the claims that proceed against administrative inactivity, or their action material in fact.
This procedure is initiated by presenting the interposition brief by the appellant, which will limit himself to cite the contested behavior or action, requesting that the appeal be filed. Once the appeal has been admitted, the court must request the administration of the Review of the file in question, administration that in turn must place those interested in the matter for a period of five days. After the delivery of the file to the appellant, a period of 20 days is granted for the present letter of demand in which reference will be made to the facts, fundamentals of law and claims that you want to formulate, as well as the documents that proceed to defend their right. Submitted to the demand brief, the demanded administration will be transferred so that within 20 days it can formulate reply writing. Although there is a process of previous allegations, which is substantiated within the first 5 days to answer the demand, in which the defendant alleges the reasons for incompetence or inadmissibility of the demand it deems appropriate. In his case, the plaintiff will be transferred to allege what is appropriate within a maximum period of 5 days; granting, if appropriate, 10 days for subsaneing the defects that can incur.
On the other hand, the parties may request the body to practice the necessary evidence to clarify the facts in which the parties do not match and are transcendent for the bottom of the matter. The evidence will be governed by the rules contained in the Civil Procedure Law, giving 15 days to propose, and 30 days to practice. They can also practice ex officio evidence, at the proposal of the Court itself, ensuring in any case that the parties can make the allegations that they estimate relevant on such evidence. The parties may request that the conclusions be submitted or that the conclusions are declared, without further processing, for sentence, which must be issued within 10 days, allowing an extension of reasoned and notified period to the parties. The pronouncements of the sentence may consist of the inadmissibility of the demand, its total or partial estimation or dismissal, and the eventual condemnation of coasts.
Abbreviated procedure:
The abbreviated procedure is regulated in article 78 of the Law of Contentious-Administrative Jurisdiction. This procedure applies when the Courts of Contentious-Administrative, and the Central Courts of Contentious-Administrative know the execution of firm acts, of issues related to the personnel of the administrations, of the affairs of foreigners and inadmissibility of asylums of asylums political, doping in sports matters, and of issues that have an amount of less than € 30,000.
It is an essentially oral procedure focused on the act of sight, where the facts are set and allegations are formulated, and the admitted test is practiced. The conclusions that arise after the test will also be oral.
It presents some particularities of process in relation to the ordinary procedure, highlighting that the initiation occurs directly by demand (in the ordinary procedure it can occur, but in few assumptions); Likewise, the proof process does not allow the formulation of questions and re -questions to the witnesses.
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