The High Court of Cassation and Justice has ruled that the lack of information in a tax assessment decision concerning the right of appeal, the time limit for exercising it or the competent court is sanctioned by the relative nullity of the administrative-fiscal act. The characteristic of relative nullity in this matter is that it can only be recognised if it is proved that the omissions have caused damage to the party.
In an action brought against the tax authorities, a company sought the annulment of certain tax assessments, arguing that the failure to mention in the tax assessment decision the right to appeal, the time limit within which it could be exercised, and the competent court, rendered the tax assessment decision absolutely null and void.
However, the HCCJ held that these mentions in Art. 211 (4) of the Fiscal Procedure Code are not provided for under the sanction of absolute nullity. Therefore, the violation of these legal provisions leads to the relative nullity of the administrative-fiscal act.
Relative nullity is only effective if it is proved that the party invoking it has suffered damage. It is the party that has filed an action for annulment with the competent court within the statutory time limit and has therefore not suffered any damage caused by the absence of these particulars in the decision.