Decision of the Spanish Central Economic Administrative Court of 2nd July 2015, of the commencement of the obligations of receiving communications through electronic means by the Electronic Enable Address (EEA)


The facts of the matter on which the Court resolved are the legal validity of a notification addressed to a company, issued by the Spanish Tax Authorities, of a communication imposing penalties through the EEA, prior to that company should receive notification of their mandatory inclusion in the EEA system.

Following that notification, the administrative appeal brought by the company was considered untimely without entering the Spanish Tax Authorities to analyse the arguments raised by the company.

As is well known, commercial companies, among which is the appellant, are obliged to be included in the EEA system. However, it is mandatory receiving a communication by the Spanish Tax Authorities informing the company about this obligation and, from whose date of receipt, the company is obliged to receive in such EEA all communications issued by the Spanish Tax Authorities through electronic means.

Although the company had checked its mailbox and reviewed the notification of imposition of penalties, because it was not previously informed of the obligation to receive communications through the EEA, the notification of the imposition of penalties should not be valid. Therefore, the Court understand that the administrative appeal cannot be considered as untimely, so that the Court proceeds to cancel it.

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