Appeal the Treasury resolutions in front of the Regional Economic-Administrative Tribunals can involve the condemnation to pay the judicial costs and expenses.

Appeal the Treasury resolutions in front of the Regional Economic-Administrative Tribunals can involve the condemnation to pay the judicial costs and expenses. The Royal Decree 1070/2017 of 29^th December, concerning the tributary management and inspection procedure and another related issues, establish that from 1^st of January 2018, the Tax Authority can impose the obligation of the costs and expenses derived of an economic-administrative process, to the citizens that file a claim against that Authority, when there is recklessness (right abuse o procedural fraud), and that decision won’t be appealable. That measure won’t be applied to the claimant if his/her claims are estimated totally or partially.