Resolution
(TEAC, of 15-07-2019, RG 2147/2016)
In this article we comment on a case related to the prescription period of the right to urge the execution of the resolutions issued by the economic-administrative courts.
In particular, Versa on an estimated resolution of the Catalonia tear of 14 December of 2006 on VAT and subsidies that never came to be executed by the administration. In 2015, One of the affected parties requested a rectification of the fiscal declaration presented in 2006. The administration dismissed this fact for being prescribed According to the General Tax Law, that contemplates four years as a prescription period. However, Not being a tax act, but of the execution of a sentence, It would not apply this prescription period, but the one established by common law (15 years As the article indicates 1964.2 of the Civil Code), So in the same the TAAR estimates the claim of the appellant and therefore the annulment of the contested agreements and the retroaction of the actions is ordered.
This is because eThe teac takes into account that what the interested party urged was the execution of an economic-administrative resolution, whose limit period of this right is not specified in the tax regulations, so the general applies, and at the date of request for resumption of execution, not having prescribed such right, It is appropriate to continue with the aforementioned action to execute what determines in its resolution the TAAR.
In other words, The sentence indicates that the right to urge the execution of this does not prescribe to the 4 years, According to the LGT, but in accordance with the general prescription period established by common law, (15 years, according to the article 1964.2 of the Civil Code), since the deadline established by common law over those established by Tax Law prevails.
