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Electronic notification is beginning to be required of public administrations under penalty of considering their notifications made by other means as invalid. This has been demonstrated by the sentence no. 498/2011, of June 7, 2011, of the Court of Justice of Madrid, which has questioned the practice of notifications at the tax address of a taxpayer who had registered with the electronic notification system of the Tax Agency.
In its defense, the Tax Agency alleged that the notification made at the tax domicile of the appellant should be considered correctly practiced by application of article 110.2 of the Llei 58 / 2003, General Tributaria, which states that in proceedings initiated ex officio, the notification may be made at the tax domicile of the taxpayer.
However, the Court concludes that Article 110.2 must be integrated with Articles 27 and 28 of the Law 11/2007, of 22 June, on electronic access of citizens to public services, which guarantee the freedom of choice of citizens when choosing the means of communication 'electronic or not- with public administrations, as well as the respective obligation of administrations to respect the option chosen by the citizen, not being able to impose a different means, unless contemplated by a rule of law.
In this sense, the judgment resolves that 'the Tax Agency could not choose the means of notification, but that, by application of Articles 27 and 28 of the Llei 11 / 2007, was required to perform notifications electronically ', a system that was not used. Consequently, once the citizen has expressed his preference for communicating with the administration by electronic means - such as registering with the road e-mail address or the electronic notification system of the Tax Agency - 'the administration will be obliged to make the notifications electronically' and will only be able to use a different means when the former is not possible '.