The Supreme Court accepts the validity of mandatory electronic notifications in taxation.
A recent ruling of the supreme court has recognized the validity of the imposition, royal decree 1363/2010, of 29 october, from electronic notifications in taxation. This is undoubtedly a resolution is particularly important since, it is the first sentence of the high Court relating to the provisions of law 11/2007 of 22 june, electronic access of citizens to public services.
In particular, the Royal Decree challenged was handed down under the item 27.6 of the act, which stipulates that:
"Regulations, public administrations can impose the obligation to communicate with them using only electronic means, when they are in line with legal persons or groups of natural persons who by reason of their economic capacity, technical or professional commitment or other grounds accredited have guaranteed access and availability of technological means" precise.
