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A query is made as to whether the domicile is an essential datum for the admission of an appeal for reversal for processing. The DGT indicates that the domicile is a necessary requirement in the initiating document and its absence requires rectification.
Question posed Natural person raises the following question: Is the domicile of the interested party an essential datum for the admission of an appeal for reversal for processing?
The initiating document of review proceedings must contain the domicile of the interested party. If these requirements are not met, the interested party shall be required to rectify the deficiency within a period of 10 days. Should the rectification not be carried out, the proceedings shall be dismissed and the appeal shall be deemed not filed.
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