Post by account_disabled on Feb 15, 2024 4:18:00 GMT -5
Taking this into account, the Chamber declares that the appeal was out of time, as it was filed when the TEAR resolution was final and, therefore, unassailable.
Grades
The Chamber adds that the deadline for executing a resolution is not the same as the deadline for filing an appeal nor, apparently, is the notification triggering both actions ontologically of the same nature and significance.
Substantially, there is no difference between the communication regime in both areas, if it is taken into account that the arguments of our jurisprudence actually Algeria Email List cover the entire activity of the Administration. When the principle of single legal personality is invoked - which links all the bodies or dependencies of the same Administration and groups them under a single governing and acting will - or that of good administration - which, basically, prevents the Administration from claiming ignorance of what, as such, necessarily knows or should reasonably know, is a valid premise both for executing administrative resolutions (in judicial resolutions, in addition, the knowledge of the AE as the recipient of the resolutions and direct source of administrative knowledge intervenes), as well as to file claims and appeals.
Furthermore, if it is possible to appreciate, for dialectical purposes, a difference between both communications, it would be with an effect contrary to that preached by the EA, because in the case of administrative execution , it is possible to admit an added need, a precaution that the resolution reaches to the body in question, the call to execute the ruling or administrative resolution - regardless of what was said about the entry into the AEAT -, since that body is responsible for the execution and must know what is to be executed, how and when - without prejudice to the fact that the eventual procedural knowledge of the AE, in the cases in which it possesses it, ipso iure implies that of the Administration that it legally represents and assists, thereby following the same scheme that invariably governs with the representation of individuals.
Grades
The Chamber adds that the deadline for executing a resolution is not the same as the deadline for filing an appeal nor, apparently, is the notification triggering both actions ontologically of the same nature and significance.
Substantially, there is no difference between the communication regime in both areas, if it is taken into account that the arguments of our jurisprudence actually Algeria Email List cover the entire activity of the Administration. When the principle of single legal personality is invoked - which links all the bodies or dependencies of the same Administration and groups them under a single governing and acting will - or that of good administration - which, basically, prevents the Administration from claiming ignorance of what, as such, necessarily knows or should reasonably know, is a valid premise both for executing administrative resolutions (in judicial resolutions, in addition, the knowledge of the AE as the recipient of the resolutions and direct source of administrative knowledge intervenes), as well as to file claims and appeals.
Furthermore, if it is possible to appreciate, for dialectical purposes, a difference between both communications, it would be with an effect contrary to that preached by the EA, because in the case of administrative execution , it is possible to admit an added need, a precaution that the resolution reaches to the body in question, the call to execute the ruling or administrative resolution - regardless of what was said about the entry into the AEAT -, since that body is responsible for the execution and must know what is to be executed, how and when - without prejudice to the fact that the eventual procedural knowledge of the AE, in the cases in which it possesses it, ipso iure implies that of the Administration that it legally represents and assists, thereby following the same scheme that invariably governs with the representation of individuals.