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V1508-16 ·12 April 2016 ·consulta-vinculante Medium impact
Tax

The Minister of Finance is responsible for resolving nullity proceedings de jure at the state level

A query was raised regarding which authority is competent to resolve procedures for declaring nullity de jure. The Directorate General for Tax (DGT) clarifies that, within the scope of state competencies, such resolution falls to the Minister of Finance.

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2016-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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