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Legal notice

Ownership and liability regime of the Electronic Headquarters of the Administrative Economic Tribunals

Article 10.2 of Royal Decree 203/2021, of 30 March, adopting the Regulation on the performance and operation of the public sector by electronic means, determines that the act or resolution establishing an electronic headquarters or associated electronic headquarters shall determine at least: the scope, the identification of the reference electronic address, the identification of its owner, as well as the body or bodies responsible for the management and the services made available therein.

Pursuant to this provision, Article 3.1.d) of Order HAP/548/2013 of 2 April, establishing certain electronic venues in this Ministry, provides that the ownership of Economic Administrative Tribunal Electronic Headquarters (https://sede.tea.hacienda.gob.es) is the responsibility of the President of the Central Economic Administrative Court.

The technical management of the headquarters shall be the responsibility of the Sub-directorate General for Organisation, Means and Procedures of the Central Economic Administrative Tribunal.

It shall be responsible for the management, contents and services made available to citizens at headquarters, the General Secretariat of the Central Economic Administrative Tribunal.

In accordance with Art. 38.2 of Law 40/2015, of October 1, on the Legal Regime of the Public Sector, the establishment of an electronic headquarters entails the owner’s responsibility for the integrity, veracity and updating of the information and services that can be accessed through it. Article 12.2 of Royal Decree 203/2021, of 30 March, adds that “in the event that the associated electronic headquarters or electronic headquarters contains a link or link to another associated headquarters or headquarters, the owner of the latter shall be responsible for the integrity, veracity and updating of the information or procedures contained therein, without prejudice to the due diligence of the owner of the first in relation to the incorporation of the contents into it”.

The seat shall provide the necessary means for citizens to know whether the information or service they access corresponds to the seat itself or to an access point which is not a seat or to a third party.

Intellectual and industrial property

Both the design of this Headquarters and its source codes, as well as the logos, brands and other distinguishing signs that appear in it, belong to the Economic-Administrative Courts and are protected by the corresponding intellectual and industrial property rights.

Its use, reproduction, distribution, public communication, transformation or any other similar or similar activity is prohibited unless expressly authorized. The license to use any content of this Site, granted to the user, is limited to the downloading of such content and the private use thereof, provided that the said contents remain in full and the source is quoted (Law 37/2007, of 16 November, on the reuse of public sector information).

Use of co-operative languages at the Electronic Headquarters of the Economic-Administrative Courts

Article 13.c) of Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, recognizes the right of persons in their relations with the Public Administrations to use the official languages in the territory of their Autonomous Community, as provided for in this Law and in the rest of the legal system.

Pursuant to this provision, the systems and applications used in the electronic management of the procedures shall be adapted to the provisions on the use of co-operative languages in Article 15 of Law 39/2015 of 1 October.

The use of official languages anywhere in this House does not prejudge their admissibility in all the procedures incorporated therein, which will be resolved in each case by the application of the procedural rules mentioned above.

The contents of this website have been originally written in Spanish, and translated for your convenience using machine translation tools, so they may contain errors. It is noted that, in general, there may be a gap between the Spanish version and the other languages, derived from the process of translation to them.

The official text of this website is the Spanish version. If any questions or concerns arise regarding the accuracy of the information contained in any part of the text translated into this site, please refer to the official Spanish version.

Applicable law and competent jurisdiction

The law applicable in the event of dispute or conflict of interpretation of the terms of this Legal Notice, as well as any question related to the services of this Headquarters, shall be the Spanish law.

For the resolution of any conflict that may arise on the occasion of the visit to the Headquarters or the use of the services offered therein, the Economic-Administrative Courts and the user agree to submit to the Judges and Tribunals of the latter, provided that the same is located in Spanish territory.

Browsers, Cookies and Javascript

For security reasons, the Economic-Administrative Tribunals only guarantee the proper functioning of their web with browsers compatible with HTML5 and the versions of them that are supported by their own manufacturers at any time.

The use of different browsers or versions not supported by their own manufacturers could lead to access and display of the content of the TEA website, but would not guarantee full and adequate visualization or availability of documents or other functionalities. Updates or browsers can be downloaded to the websites of suppliers of these types of programs.

In addition, for the proper functioning of this website, it is necessary for your browser to enable the use of javascript and cookies (see more detail on cookies in the section “Privacy Policy”).

Electronic identification and signature systems

In order to be able to access practically all the services and procedures offered on the website of the Economic-Administrative Courts, it must certify its identity and, in cases where it is required, electronically sign the submissions. For these purposes, the electronic identification and signature systems admitted by the Economic-Administrative Courts, detailed in the following link Electronic identification, will be accepted.