Comunicarea actelor administrative fiscale – între lege și practica organului fiscal
Communication of tax administrative acts - between the law and the practice of the tax authority

Summary/Abstract: Serving the fiscal administrative document represents a sine qua non condition for it to produce effects towards the taxpayer. The Tax Procedure Code regulates different ways of serving the fiscal administrative document in order to be opposable to the taxpayer. The article contains a brief presentation of the three legislative options for serving fiscal administrative documents, emphasizing on the moment when shall take effect regarding the taxpayer.

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