Claim 1 before the National Court, Madrid

With the Minister's Order notified (A.59), only one internal body remained above: the National Court. This brief activated it.

The appeal

• Lodged on 17 January 2022 before the Contentious-Administrative Chamber of the National Court, by court agent Rosa Martínez Serrano and lawyers Álvaro Martínez Artiaga (ICALI 8510) and Domingo Salvatierra Ossorio (ICALI 7838), in accordance with Article 23.2 of Law 29/1998.
• Object: the express dismissal of the application for full nullity, contained in the Ministerial Order of 25 October 2021 (A.59).
• Origin of the dispute, according to the brief itself: the application for ex officio review filed in 2019 before the Alicante delegation against the assessment of the 2009 personal income tax and the later acts — the attachments of real estate (A.41, A.50).

The asymmetry of the time limits, measured

The appellant had two months (Article 46.1 of the Contentious-Administrative Jurisdiction Act) and appealed within less than three weeks of the end of the Christmas period. The Administration had six months to resolve the nullity and took twenty-eight (A.50, A.59). The two figures come from the same proceedings: the one who sought justice met his time limits; the one who owed it did not.

What was submitted to the Chamber

The same documentary triangle that no body had examined on the merits: the out-of-time nature of Article 66 of the General Tax Act (A.40), the costs expert report of Villajoyosa (A.49) and the notifications file (A.42). The appeal gave rise to ordinary proceedings 60/2022 (A.61), the case's last internal stretch.

How to verify it

Compare the date of the appealed Order and that of this brief with the time limits of Article 46 of the Contentious-Administrative Jurisdiction Act. Then do the same arithmetic with A.50 and A.59. Two arithmetics, two different disciplines with the law.