SPECIFICUL NULITĂȚII ACTELOR DE PROCEDURĂ FISCALĂ (II).

The second part of the topic generated by the approach to the specifics of the nullity of the fiscal procedure acts, as they were delimited in the first part, is intended for the application of the annulment cases, delimited, in particular, by the French doctrine of administrative law, to the fiscal administrative act. Beforehand, there are required references to the problems generated by the approaches from the French doctrine aimed at identifying the generic cases of annulment in relation to the way in which nullity is regulated in the rules of the Fiscal Procedure Code. In the context of the discussions concerning the relative nullity, the correct relationship between the notions of „nullity”, „annulability” and „annulment” must be clarified. Thus, in the comments concerning Article 49 of the Fiscal Procedure Code, differentiating between nullity and annulability, in the claim that the latter would constitute the „attribute” of the administrative acts affected by flaws of unlawfulness arising from the non-compliance with some validity conditions of lesser importance, it is evoked the thesis of the supporters of the presence of relative nullity including in the matter of administrative acts. However, the relative nullity is not compatible with the public interest on the basis of which any rule of administrative law is enacted. In order to avoid any confusions, the term „nullity” must denote the organic state of the act affected by serious defects of unlawfulness arising from the non-compliance with the conditions of validity specific to each category of legal acts, the term „annulability”, particularized, as a rule, in the wording „are annulable”, must be used to denote virtual nullities, and the word „annulment”, only to evoke the approach of the authorities to proceed with the annulment of legal acts affected by the flaws/defects of unlawfulness likely to generate their nullity. Given that, in the tax law doctrine, there are opinions evoking the support for the theory of the presence of legal non-existence and of relative nullity, it must be checked to what extent they can find their place in the matter of fiscal administrative acts. Although the doctrine in the matter contains tangential references to the non-existence, when commenting on the fiscal procedural texts referring to the communication of the fiscal administrative act, there is no regulation that expressly refers to the non-existence of such acts, as the legislator proceeded when specifying the sanction applicable to some administrative acts (the decisions and ordinances of the Government, as well as the decisions of the Prime Minister) not published in the Official Gazette of Romania. [ABSTRACT FROM AUTHOR]