The deadlines for appeal are not subject to extension

The room filled with the Administrative Court of Justice for Aunt dated 20 May 2007 (19-2009) understands that the terms of appeal are determined by law and can not be modified by application of the principle of legitimate expectations, as that Article 130 of the Administrative Code, referred to in Article 32 of the law of the jurisdiction and tax administration, the possibility of granting an extension of the deadlines established by law, on request, but excludes unequivocally the same period of the administrative and jurisdictional. Consequently, it is clear that within eight working days in which he had submitted an appeal of appeal against the judgment of the Court of Magistrates, properly grounded, could be subject to any extension, so appeal filed by the agent was indeed untimely.

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