Abstract: The fiscal administrative acts are results of a public authority or private will occurred in order to solve a legal state. These acts are emitted ex officio or upon request in order to generate, modify or extinct legal effects. By nature, the fiscal administrative acts are unilateral, so in a taxation legal rapport they ought to be communicated to the other party. Pursuit of article 44 from Tax Procedure Code a series of forms of communication is available: direct communication through personal remittance, through public service delivery, by post and finally by publicity. The administrative practice used this last form of communication as a common tool to ease their internal procedures, interpreting the legal text as an alternative formula. The judicial practice, and especially the Constitutional Court sought arguments to censorship this practice and to consecrate a hierarchy among these forms. Due to the Constitutional Court intervention, the legislature modified the legal formula and finally confirmed the communication through publicity as a secondary form of communication, in objective absence of previous communication.

Keywords: fiscal administrative act, direct communication, publicity communication, opposability.