From Judicature - on 5 January 2010 and under Ref. No. 2 Afs 87/2009-131, the Supreme Administrative Court provided its opinion on deadlines determined by a legal “fiction”
According to the Supreme Administrative Court, it should not apply in such events that the period for a subsequent response of tax entities would not commence before the next working day, but that such period shall commence from the date of delivery determined by the legal fiction even where the day in question is a statutory holiday or Saturday or Sunday. In the given case, the tax entity objected that where the date of delivery was a statutory holiday, the period for filing an administrative action should commence no earlier than from the next working day. The Supreme Administrative Court did not agree and assessed the administrative action filed on the last of the deadline period calculated by the legal fiction from the next working day after the date of delivery as an administrative action filed upon expiration of the deadline, and denied the appeal. It cannot be excluded that the cited resolution will have a very serious impact which will also be assessed at the level of the Constitutional Court.
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