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Universul Juridic magazin

Practical issues relating to the failure to communicate the fiscal and administrative documents, invoked in the appeal against enforcement

Our study is mainly dedicated to the examination of the method of practical enforcement of the legal provisions regulating the appeal against enforcement and the effecting service of the administrative and fiscal documents. Thus, the study begins with the examination of the provisions of the Code of civil procedure dedicated to the appeal against enforcement, focusing on a certain case file of the case law of the Romanian courts. On this last point, in a critical manner, we make reference to the selective/omissive manner of interpreting and enforcing the applicable legal provisions when resolving the appeal against enforcement which invoked the procedural irregularities related to the service of judicial documents.