Service of the fiscal administrative act to the debtor in insolvency procedure. The illegality of the decision to reject the tax administrative appeal as not submitted in time. Quashing of the decision of the first court with case referral for retrial

DREPT ADMINISTRATIV ŞI FISCAL

Abstract

In view of the claimant’s situation, which falls within the provisions of Article 47 paragraph 4 of Law no. 85/2006, being in the bankruptcy procedure, and taking into account that the fiscal body is a participant in this collective and insolvency procedure as a creditor, knowing directly that the company no longer carries out activity at the registered office, but the activity is limited to the liquidation procedure, carried out by the judicial liquidator, any fiscal administrative acts had to be served, in order to reach the addressee of the act, through the insolvency practitioner, so that the service of taxation decisions at the company's headquarters and subsequently by publicity, is illegal. 
Upon determining the unjustified nature of the solution of denial of the appeal for late submission, the court of first instance has the obligation to analyze on the merits the legality of the contested fiscal administrative acts, such verification cannot be made directly in the appeal without violating the principle of ensuring double jurisdiction.