Comunicarea actelor administrative fiscale prin afișare și prin publicitate. Caracterul subsidiar al modalităților de comunicare și exigențele de identificare a contribuabilului
Service of Administrative Tax Documents by Posting and Publication. The Subsidiary Nature of the Methods of Service and Requirements for Identifying the Taxpayer

Summary/Abstract: Service by publication of tax-administrative acts operates as a legal fiction: the act is deemed served by the mere posting of a notice, even though the taxpayer ordinarily does not become effectively aware of its content. Because mandatory time-limits — including the limitation period for bringing an action before the administrative court — start to run from that fictitious service, the interpretation of Article 47 of the Romanian Fiscal Procedure Code has a direct impact on the right of access to a court. The paper examines two contested questions of law: (i) whether the methods of service set out in Article 47 are alternative or, instead, hierarchical and subsidiary, so that service by publication is admissible only once the other methods have been exhausted; and (ii) whether the taxpayer-identification requirements of the published notice are cumulative, such that an error in the rendering of the name vitiates service even where the personal numerical code is correctly stated. Relying on the grammatical and teleological reading of the text, on the constitutional case-law, and on the constitutional demands of legal certainty, the paper defends the subsidiarity thesis and the cumulative nature of the identifying elements, while advancing de lege ferenda proposals and a plea for the unification of case-law.

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