ARTICLE 117: RESOLUTIONS OR ACTS AGAINST WHOEVER PROCEEDS THE APPEAL FOR REVOCATION

     

    The appeal for revocation shall proceed against:

  • Final resolutions issued by the federal tax authorities that:
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  • Determine contributions, accessories, or exploitations.
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  • Deny the return of amounts that proceed according to the Law.
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  • The orders of the customs authorities.
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  • Any final resolution that causes grievance to the individual in tax matters, except those referred to in articles 33-A, 36 and 74 of this Code. (CFF: Art. 33A) (CFF: Art. 36) (CFF: Art. 74)
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  • The acts of federal tax authorities that:
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  • Require payment of tax credits, when it is alleged that they have been extinguished or that their actual amount is less than required, provided that the excess payment is attributable to the executing authority or refers to surcharges, execution costs, or the indemnity referred to in article 21 of this Code. (CFF: Art. 21)
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  • They are ordered in the administrative procedure of execution, when it is alleged that it has not complied with the Law or determine the value of the seized assets.
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  • Affect the legal interest of the third parties, in the cases referred to in article 128 of this Code. (CFF: Art. 128)
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  • (Repealed).