Comunicarea actelor administrative fiscale prin publicitate. Ipoteza alegerii de către contribuabil a unei adrese de corespondență
Service of fiscal documents through publicity procedure. The hypothesis of submitting a request for a different mailing adress than the official regirestered office
Author(s): Andrei ȘtefănescuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Editura Solomon
Keywords: publicity procedure;fiscal documents; official regirestered office;
Summary/Abstract: This article aims to find practical and jurisprudential solutions for certain situations in which the communication of tax administrative acts by publicity deviates from the purpose provided by the legislator, becoming a simple tool of the fiscal entity in order to formally fulfill an obligation provided by law.
Journal: Tax Magazine
- Issue Year: 2020
- Issue No: 5
- Page Range: 369-371
- Page Count: 3
- Language: Romanian
- Content File-PDF