Revision outside the five-year period possible by amendment of the Administrative Law Decree

UN Today

Revision outside the five-year period possible by amendment of the Administrative Law Decree

August 12, 2024

The Administrative Law Decree (Surcharges) (V-N 2021/2.35) has been modified in a number of ways. In line with current policy, it is now also possible, according to the text of the amended decision, in special situations of serious violation of a general principle of good administration, not to apply the restrictive period for reviewing the Awir implementing regulation.

The Administrative Law Decree on Allowances relates to the formal law aspects of the implementation of the income-related regulations by the Department of Supplements. Procedural aspects of the implementation of the recovery operation (surcharges) are laid down in the Procedural Law, Recovery Allowances Decree (V-N 2024/34.27) .In addition to the adjustment of the restrictive period, a number of rules concerning process representation have been amended. The Surcharges Department no longer has to be present at the hearing during opposition proceedings if attendance has no added value. On a proposal from the court or the Administrative Jurisdiction Division of the Council of State, the trial representative can also agree to omit an oral hearing. Policy that relates to the settlement agreement has also been amended on several points. The amendment to the Administrative Law Decree on Surcharges will enter into force on August 13, 2024. Articles of law:General Income-Related Regulations Act 2General Administrative Law Act 2:5General Administrative Law Act 1:3General Administrative Law Act 4:81Implementing regulation General Income-Related Regulations Act 5a[News Source]

Rubric: Tax administrative (procedural) law, Allowances and Health Insurance ActRegulatory authority: Ministry of FinanceEdition: August 13Type of information: UN Today