{"id":275496,"date":"2024-02-08T14:48:12","date_gmt":"2024-02-08T12:48:12","guid":{"rendered":"https:\/\/www.elche.es\/2024\/02\/la-gestio-liquidacio-i-inspeccio-de-tributs-municipals-es-revisara-pel-recentment-creat-tribunal-economicoadministratiu\/"},"modified":"2024-02-09T10:02:04","modified_gmt":"2024-02-09T08:02:04","slug":"la-gestio-liquidacio-i-inspeccio-de-tributs-municipals-es-revisara-pel-recentment-creat-tribunal-economicoadministratiu","status":"publish","type":"post","link":"https:\/\/www.elche.es\/va\/2024\/02\/la-gestio-liquidacio-i-inspeccio-de-tributs-municipals-es-revisara-pel-recentment-creat-tribunal-economicoadministratiu\/","title":{"rendered":"La gesti\u00f3, liquidaci\u00f3 i inspecci\u00f3 de tributs municipals es revisar\u00e0 pel recentment creat Tribunal Economicoadministratiu"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row el_id=&#8221;SUBTITULAR_NOTICIA&#8221;][vc_column][vc_column_text]<\/p>\n<hr \/>\n<h4>Aquest \u00f2rgan, que entra en funcionament aquest exercici, nom\u00e9s existeix als municipis de gran poblaci\u00f3<\/h4>\n<hr \/>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row el_id=&#8221;TEXTO_NOTICIA&#8221;][vc_column][vc_column_text]<\/p>\n<div id=\"TEXTO_NOTICIA\" class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>L\u2019Ajuntament d\u2019Elx ja compta amb<strong>\u00a0el Tribunal Economicoadministratiu Municipal (TEAM), un \u00f2rgan especialitzat en la resoluci\u00f3 de les reclamacions economicoadministratives<\/strong>\u00a0relacionades amb actes de gesti\u00f3, liquidaci\u00f3, recaptaci\u00f3 i inspecci\u00f3 de tributs i ingressos de dret p\u00fablic, que siguen de compet\u00e8ncia municipal. A m\u00e9s de realitzar un dictamen sobre els projectes d\u2019ordenances fiscals i l\u2019elaboraci\u00f3 d\u2019estudis i propostes en aquesta mat\u00e8ria en cas de ser requerit pels \u00f2rgans municipals competents en mat\u00e8ria tribut\u00e0ria.<\/p>\n<p>D\u2019aquesta manera, a partir d\u2019aquest exercici 2024, els actes de gesti\u00f3, liquidaci\u00f3, recaptaci\u00f3 i inspecci\u00f3 de tributs municipals no es podran rec\u00f3rrer en via judicial si no han sigut pr\u00e8viament revisats per aquest \u00f2rgan municipal,\u00a0<strong>el funcionament del qual es basar\u00e0 en criteris d\u2019independ\u00e8ncia t\u00e8cnica, celeritat i gratu\u00eftat.<\/strong><\/p>\n<p>Aquest tribunal est\u00e0\u00a0<strong>constitu\u00eft per un nombre imparell de membres, que van prendre possessi\u00f3 el passat 30 de gener al sal\u00f3 de plens<\/strong>. La presidenta del TEAM \u00e9s Eva Aliaga Agull\u00f3, Catedr\u00e0tica de Dret Financer i Tributari de la Universitat Miguel Hern\u00e1ndez d\u2019Elx Tribunal Econ\u00f2mic. Per part seua, Hilario Soler Mestre, funcionari de carrera de la Diputaci\u00f3 d\u2019Alacant i cap de l\u2019\u00c0rea Jur\u00eddica de l\u2019organisme aut\u00f2nom \u201cSuma Gesti\u00f3 Tribut\u00e0ria, \u00e9s el vocal-vicepresident; mentres que l\u2019actual cap de Servei de Gesti\u00f3 Tribut\u00e0ria de l\u2019Ajuntament d\u2019Elx, Irene Albero Pardo, ha sigut nomenada vocal-secret\u00e0ria.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid fotounicanoticia\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row source=&#8221;media_library&#8221; image=&#8221;&#8221; img_size=&#8221;full&#8221; external_img_size=&#8221;&#8221; add_caption=&#8221;&#8221; alignment=&#8221;left&#8221; style=&#8221;&#8221; external_style=&#8221;&#8221; border_color=&#8221;grey&#8221; external_border_color=&#8221;grey&#8221; onclick=&#8221;link_image&#8221; img_link_target=&#8221;_self&#8221; el_class=&#8221;fotounicanoticia&#8221; title=&#8221;&#8221; custom_src=&#8221;&#8221; caption=&#8221;&#8221; link=&#8221;&#8221; img_link_large=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;275491&#8243; img_size=&#8221;full&#8221; onclick=&#8221;link_image&#8221; el_class=&#8221;fotounicanoticia&#8221;][\/vc_column][\/vc_row][vc_row el_id=&#8221;TEXTO_FIN_NOTICIA&#8221;][vc_column][vc_column_text]<strong>El TEAM equival als Tribunals Economicoadministratius Regionals (TEAR) i Central (TEAC)<\/strong>, per\u00f2 a escala municipal i nom\u00e9s existeix als municipis de gran poblaci\u00f3, com \u00e9s el cas d\u2019Elx. El Reglament Org\u00e0nic pel qual es regula el Tribunal Econ\u00f2mic Administratiu es va aprovar l\u2019any 2006 i \u00e9s ara quan es posa en marxa.<\/p>\n<hr \/>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;]<audio class=\"sc_audio\" src=\"\" width=\"\" height=\"\"><\/audio>[\/vc_column][vc_column width=&#8221;1\/6&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row el_id=&#8221;SUBTITULAR_NOTICIA&#8221;][vc_column][vc_column_text] Aquest \u00f2rgan, que entra en funcionament aquest exercici, nom\u00e9s existeix als municipis de gran poblaci\u00f3 [\/vc_column_text][\/vc_column][\/vc_row][vc_row el_id=&#8221;TEXTO_NOTICIA&#8221;][vc_column][vc_column_text] L\u2019Ajuntament d\u2019Elx ja compta amb\u00a0el Tribunal Economicoadministratiu Municipal (TEAM), un \u00f2rgan [&hellip;]<\/p>\n","protected":false},"author":131,"featured_media":275508,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[391,1312],"tags":[],"class_list":["post-275496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-home-va","category-noticias-va"],"_links":{"self":[{"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/posts\/275496","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/users\/131"}],"replies":[{"embeddable":true,"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/comments?post=275496"}],"version-history":[{"count":4,"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/posts\/275496\/revisions"}],"predecessor-version":[{"id":275549,"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/posts\/275496\/revisions\/275549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/media\/275508"}],"wp:attachment":[{"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/media?parent=275496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/categories?post=275496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.elche.es\/va\/wp-json\/wp\/v2\/tags?post=275496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}