Abstract
In the light of a recent judgement of the Constitutional Court, this comment analyzes the rule of paragraph 4 of article 171 of the Tax Code, which allows the notifi cation to and the request of payment from the debtors in the same real state to which the tax applies for purposes of the territorial tax collection procedure. In particular, it reviews the thesis according to which the executed debtor can be validly summoned in a deserted placed
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