A new resource to resolve tax conflicts
The Elche City Council has taken an important step in the management of municipal taxes by creating the Municipal Economic Administrative Court (TEAM). This specialized body will be in charge of resolving economic-administrative claims related to acts of management, liquidation, collection and inspection of taxes and income under public law that fall under municipal jurisdiction.
The TEAM will also have the responsibility of issuing opinions on draft tax ordinances and providing studies and proposals when the municipal bodies competent in tax matters require it.
Operation and criteria
Starting this year, 2024, Elche taxpayers must submit their tax claims to the TEAM analysis before resorting to judicial proceedings. The operation of the court will be based on principles of technical independence, speed and free of charge.
The team is made up of an odd number of members, who assumed their positions on January 30 in the plenary hall. The president of TEAM is Eva Aliaga Agulló, Professor of Financial and Tax Law at the Miguel Hernández University of Elche.
Hilario Soler Mestre, career civil servant of the Alicante Provincial Council and Head of the Legal Area of the autonomous body Suma Gestión Tributaria, holds the position of Member-Vice President. For her part, Irene Albero Pardo, current Head of the Tax Management Service of the Elche City Council, has been appointed member-secretary.
The role of TEAM in Elche
TEAM plays a crucial role in local tax administration. Although its structure is similar to the Regional Economic Administrative Courts (TEAR) and the Central Economic Administrative Court (TEAC), the TEAM operates at the municipal level and only exists in cities with large populations.
The Organic Regulations that regulate the operation of the Administrative Economic Court in Elche were approved in 2006, and now, in 2024, they finally come into operation to guarantee a fair and efficient resolution of tax disputes in the city.
