Отговорността на служителите от данъчната администрация съгласно испанското законодателство
Responsibility of the officials of the tax administration, regarding the Spanish legislation

Author(s): José Antonio Martínez Vela
Subject(s): Law, Constitution, Jurisprudence, Civil Law, EU-Legislation
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: officials; responsibility; tax administration
Summary/Abstract: This article reviews some basic problems, concerning the status of the officials in the tax administration regarding the modern Spanish legislation. Being determined are the functions of the State agency of tax administration (SATA), founded in 1990 by law and started work in January 1st 1992, and the serious and intensive debate about its statute – an executive authority, an autonomous authority or an institutionalized state organization. Its employees has a statute of civil service clerks, because they are authorized with the execution of public functions, such as managing, revision and collecting of taxes. Being analyzed are the competences of SATA to lead an independent and more flexible personnel politics according to its needs and in that case to avoid the intervention of the ministry of Public Administration. The accent in this article is put on the responsibility of the tax officials towards the actions they undertake in service. Being analyzed is the unlawful conduct of the officials, which principally is a reason for three different types of responsibility – civil, criminal and administrative. The attention is concentrated on the civil responsibility of the officials for damages towards individuals or the administration itself while realizing their service.

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