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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 133-G: CASES IN WHICH THE RESOLUTION WILL BE FAVORABLE TO THE PROMOTER

     

    The resolution of the appeal for exclusive substantive revocation will be issued in the sense of confirming the contested act, leaving it without effect, modifying it or issuing a new one that replaces it, in terms of the provisions of article 133, sections II, IV and V of this Code (CFF: Art. 133). The resolution will be favorable to the promoter when:

  • The facts or omissions that gave cause to the contested act did not occur;

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  • The facts or omissions that gave cause to the contested act were improperly assessed by the authority;

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  • The rules involved were incorrectly interpreted or misapplied, or

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  • The effects attributed by the issuing authority to the total, partial or extemporaneous non-compliance of formal or procedural requirements in charge of the taxpayer are excessive or disproportionate because the assumption of causation of the determined contributions has not occurred.

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    In order to comply with the resolutions of the appeal for exclusive substantive revocation, the provisions of article 133-A of this Code shall apply. (CFF: Art. 133A)