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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 96: APPEAL FOR REVOCATION AGAINST RESOLUTIONS DETERMINING DEFINITIVE COMPENSATORY FEES

     

    In relation to the appeal for revocation filed against the resolutions and acts referred to in section V of article 94 (LCE: Art. 94), the provisions of article 95 (LCE: Art. 95) in what does not oppose the following rules:

  • It will file before the authority that has issued the resolution, or against the one that executes it, unless both are challenged in the same appeal, in which case it must file before the authority that determined the compensatory fees;

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  • If both are challenged, the resolution of the appeal against the determination of definitive compensatory fees will be of a prior pronouncement to that corresponding to the acts of application. The competent authority to resolve the main ones, shall send a copy of the resolution to the authority faculty to resolve the latter. In the event that the determination of the definitive compensatory fees is modified or revoked, the appeal filed against the acts of application of said quotas will be without subject matter, without prejudice to the interested party filing an appeal against the new act of application;

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  • If successive appeals are lodged against the resolution that determined the compensatory fee and against the acts of application, the processing of the latter will be suspended. The appellant will be obliged to give notice of the situation to the competent authorities to know and resolve said appeals. The suspension may be decreed even if when the authority has knowledge for any reason of this situation, and

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  • When the trial is brought before the Federal Court of Fiscal and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa), challenging the resolution issued when resolving the appeal for revocation filed against the determination of the definitive compensatory fee, then also challenge the resolution issued when resolving the appeal against the acts of applicable, must extend the initial claim within the corresponding term to formulate this last challenge.