Keeping the spirit differentiating between tax administrations-one without authorization, and another with permission-Nu 28 365 Act restructured the wording of Article 157u prescribing specifically that the tax authority had no standing to active work, that is, could not sue the Tax Court, however, the occurrence of any of the grounds typified in the new wording was EXCPECIONALMENTE viable right of action to sue under administrative, namely: “Article 157u .- The tax authority has no legitimacy to act active. Exceptionally, the tax authorities may challenge the decision of the Court Prosecutor to exhaust administrative through the Administrative Procedure in cases where: a) There are double standards between the different wards of the Fiscal Court on the matter to sue, even when referring to a different taxpayer.
The Fiscal Court’s decision was issued unanimously by the Vostan in the Chamber or c) The Tax Court decision incurs a ground of invalidity under Article 10U 27 444 Nu Law, Administrative Procedure Act General. (a ) “The new wording, and especially its first two cases, generated controversy, which despite the consensus-analysis led to the appearance beyond unreasonable assumptions, the following: On one hand, so you can talk about double standards, they must rely on the cases are comparable, the nature of the taxable event by the type of tax, for the matter at issue and the attendant circumstances. Only then, could be considered if the legal reasoning followed by a resolution has characters other than the insight that another resolution displays.. s topic.