The administrative appeal is optional, i.e. the taxpayer can choose to use this way or do without it.
Nevertheless, in implementation and effectiveness of local taxes, we understand that such an appeal is mandatory, as previous instance to administrative appeal (see section 4.13).
In the case of choosing this path, the internal appeal must be filed with the body that issued the administrative act that seeks to challenge.
This is the same body that is competent to solve it.
It must be filed within fifteen working days, counting from the following day the notification of the act whose review is requested (referring to the validity of the notification, (see chapter 6).
The administrative appeal is initiated with a letter (see model written in section 12.1), which must contain the following:
a) The body to which the appeal that, as mentioned, is the same that issued the formulated administrative act.
b) The personal circumstances of the appellant (address,
c) The address indicated by the applicant, for notification purposes, which may be the current address or any other address.
d) The administrative act which is being appealed, the date it was issued, the file number and other data relating to it deemed appropriate.
e) The facts and legal arguments that the appellant wish to argue in defence of their interests.
f) The place and date of the application.
g) The demonstration that has not challenged the act in administrative economic means.
Along with that letter, documents must be submitted as a basis for the claim that exercise and, if the suspension of the contested act is requested, necessary guarantees should also be accompanied to that effect (see section 4.9).
The taxpayer, within the time limit given to appeal for reconsideration, can go in person to the corresponding Delegation or Administration Finance, to examine the dossier which must contain all documents relating to the case.
In theory, except in exceptional circumstances, the administration has a period of eight days to resolve the appeal. Needless to say that, in practice, such term is never met and, in the best case, the resolution is delayed several months.
Nevertheless, to avoid the helplessness of the taxpayer, and in order that he may go to the higher court if it deems it appropriate, the appeal is deemed rejected if within the thirty day time limit from its commencement had not produced a resolution expressed. This practice management is known under the name of "administrative silence" in this case; "negative" to involve the dismissal of the action (see section 4.8).
In any case, sooner or later, the administration is required to resolve the appeal, expressly and in writing, stating clearly the reasons why it is estimated or revokes the contested measure.
The resolution of the appeal, either expressly or by negative administrative silence may be appealed in the administrative economic route (see section 4.3). Exceptionally, in local taxation, the resolution of the appeal ends the administrative route, which can be appealed for judicial review (see paragraphs 4.10 and 4.13).