La validez de las notificaciones en papel a las personas jurídicas

Abstract

The gradual implementation of new information technologies and its almost consolidation with the promulgation of the LPAC in administrative relations, brought with it important innovations in the field of electronic Administration and, in particular, in the electronic administrative procedure. From the so-called ¿Paper Administration¿ we have moved on to the ¿Digital Administration¿. One of the consequences was the implementation of the general system of electronic relations between legal entities and the Administration, which from the outset was not exempt from debate. After more than five years, its effective implementation brings to the fore issues of great importance, in light of the very casuistry that takes place in its application. In this context, the work addresses a key issue within the procedure for the sake of its effectiveness, such as the validity of the notifications made to legal persons, but singled out in a specific fact: when they, instead of taking place electronically, in accordance with the general rule, they are carried out on paper, as well as their legal consequences and the very recent judicial pronouncements on the subject.

Keywords

• administrative law
• administrative procedure
• electronic administration
• effectiveness
• administrative notification
• legal persons