Comunicarea actului administrativ fiscal debitorului aflat în procedura insolvenţei. Nelegalitatea deciziei de respingere ca nedepusă în termen a contestaţiei administrativ fiscale. Casarea hotărârii primei instanţe cu trimiterea cauzei spre rejudecare

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

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...