Failure to communicate and call into question the admissibility of a change of action by the court of first instance, having as result the wrongful establishment of the procedural framework. Ground for quashing with referral for retrial
DREPT ADMINISTRATIV ŞI FISCAL
Abstract
As it did not order, according to Article 204 of the Code of Civil Procedure, the communication of the amended request to the defendants and did not call into question the admissibility
of this change of action, ignoring it, exclusively examining the requests in the application initiating proceedings and rejecting them as inadmissible for the reason that the challenged document is not an administrative act, as well as in relation to the fact that it
avoided the circumstance that the claimant understood to challenge three documents, and not only one, the two documents indicated in the change of action being undoubtedly tax administrative acts, the court of first instance rendered an unlawful judgment.
Moreover, according to art. 18 para. (2) of the Law no. 554/2004 on administrative proceedings, the examination of the unlawfulness of an administrative operation underpinning the challenged administrative act may represent the object of an action
brought before the administrative court.