Portal de Cartagena
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One in three complaints made ​​by citizens before the Administrative Economic Council of the City of Cartagena, was estimated in whole or in part, as reflected in the memory of the appropriate agency to 2013, in which 178 appeals concerning taxes were filed, rates and sanctions.
These issues came to join the 73 that remained unresolved in 2012, getting to the end of 2013 solve 159, leaving 92 pending this year.
As to that matter, 34 percent were fully or partially estimated, while inadmisiones for lack of jurisdiction or lateness, accounted for 12.6 percent.
The main issues raised centered on the estate tax, exemptions and allowances;
tax facilities and construction works;
and stepping rates and pedestal.
In his report notes that the CEAC term resolution of complaints has dropped from 7.5 months in 2012 to 6.8 in 2013, and this despite the complexity and degree of legal development is observed in the claims .
Has also been observed that t he citizens expect in general to the specific resolution of the board, and do not use the path of administrative silence, which opened three months the administrative proceedings.
The report to be published in the coming days in Cartagena Auntamiento website includes an extract from the resolutions issued classified with an index, so that the critertios ciudadanso know that have been applied certain cases.
Some of the most relevant issues, the annual report of the council said were as follows:
TAXES
PROPERTY TAX.
There have been problems related bonus large family;
many of the issues raised have turned on the failure of the formal requirements (application, provision of documentation), and also on the existence of outstanding debt subject at the date of accrual of the tax, as required by the Ordinance to enjoy bonus that the subject is a day in meeting their tax obligations.
They have continued to raise issues relating to the exemption of property ownership affections State National Defense.
In connection with the possible exemption of property IBI Post, the Council considered that the exemption does not apply, because in the cases analyzed the IBI does not tax the activity linked to the universal postal service, but the right of ownership of property ownership Mail.
TAX STRUCTURES, FACILITIES AND WORKS
Several claims have been raised regarding the inclusion, or not, the cost of the facilities in the tax base.
TAXES
Pedestal
In connection with the occupancy of local public land use with tables, chairs, stands, and other similar items tablados for profit, the Board has interpreted the form of use of elements of the settlement so that the amount payable as Ordinance for the current occupancy rate is established in 2011, as provided by Article 5 "per table and four chairs," then adding, in parentheses, the expression "(2.30 m computing)".
The ordinance takes as a unit of measurement of the tax base to the tables and chairs, not the square footage, and you should take the number of tables and chairs for the record.
The reference to the square footage is high, and consists in establishing a space occupancy for purposes of determining the number of tables and chairs approvable.
Vocal Performance This is corroborated by the wording of Article 7 of the Ordinance, that for purposes of determining the amount and the obligor, that "shall be based on price, number of tables and chairs on the public highway deal , giving each of them right to the placing four chairs ".
Stepping.
It considered that the Regulatory Ordinance Fee for Entries Vehicles Through Sidewalk, Entry and Movement of Vehicles for Pedestrian Streets and Reserves of Public Roads for Exclusive Parking, Stop Vehicle Loading and Unloading of goods of any class, ( they are currently worded in the years 2010 to 2013), provides in Article 1 that the factual determines taxation by this rate consists driveways across sidewalks and reserves thoroughfare for exclusive parking vehicle stop, loading and unloading of goods of any kind.
It follows that the special use of public domain in this case requires, first, an administrative permit or license, which involves the accreditation of the place is suitable for use by vehicles, accessing a register of control and also signaling that serves both the subject and to third parties or security reasons.
Granted such a license has been to produce high in the register of the tax, and the taxable event occurs because it, in this case, is composed not only effective, real or actually use, but by reserving space and step in expectation of the uses that are necessary.
But that irrespective of the above may result in the accrual for the use of the public domain without a license.
However, it has nullified much of the required fees on the basis that the notice of settlement must contain certain information, among which stands out the motivation when not fit to the data entered by the taxpayer with expression of the essential facts and elements that originate, as well as the legal basis, or as the interim or final.
PROCEDURE liquidation "N
Estimation "N INDIRECT TAX BASE
Regarding the application of the method of indirect estimation of tax bases, when a total absence of cooperation from the taxpayer occurs, the Board has interpreted Article 53 of the General Tax Law in the sense that the administration has a some discretion in choosing the means of assessment, and can see not constrained by specific means proposed by the subject.
Also, unlike the cases of direct estimation of bases in the indirect estimation goes without saying that certain knowledge base is impossible, and we turn to circumstantial methods that aim, always and in any case, an approximation .
So that the use of indices has a different nature in the case of direct and indirect estimation.
All of the above, especially when the claimant has not deployed any specific activity to work with the Administration on the approach to the base, much less an activity aimed to establish more appropriate rating than those which are contained in the proposed Minutes of the Administration.
RECAUDACIÃ "N
SUSPENSION "N
Regarding Tax Increase in Value of Urban Land, the Council considered that damage impossible or difficult to repair may result, which justifies the suspension of operation of the contested decision, in a case in which proves unable to comply immediately, and to ensure due to the high amount of the value of the bases and the tax rates and the limited amount of liquidity available, which poses a significant gap between economic capacity and actual capacity payment in fair condition.
All of the above and taking into account that the implementation of goods, given the market conditions, could result in a downward embodiment, all in function of an administrative act that is not firm.
PROCEDURES revision "N
PAYMENT BY THIRD PARTY.
RETURNS "UNDUE OF REVENUE
It has been estimated that there is no title to claim repayment of sums paid in the case of payment of the Tax on motor vehicles and made conscious with the intention of releasing the debt to convey.
Article 32 of the General Collection Regulations provides that payment extinguishes the tax liability, and 33, which can pay both volunteer stint as executive any person, whether or not interest in the performance of an obligation, I know and approval, and ignore the obligor.
Accordingly, the payment made free tax debt, and may be back in action civil.
However, you can not claim back the deposit made.
First, because it would legitimize a fraud of the proceedings before the General Directorate of Traffic, at checkout, register and then leave without paying effect: what traffic rules is that no vehicles are intended to be transmitted without having actually released and definitively the tax burden.
Second, because the payment was legal in all respects, and is not affected in any way defective.
Third, because it is not in any of the cases of recovery of sums paid under Article 221 of the Tax Code.
Source: Ayuntamiento de Cartagena
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