When the notification by means of announcements may lead to the infringement of rights or legitimate interests, the text of the announcement must be sent in an extracted form. The extract contains a succinct indication of the content of the act and the place where the interested parties can appear, within the period established, for knowledge of the full content of the act and evidence of such knowledge.
In specific sectoral areas such as taxation, the applicable regulation establishes exhaustively the publication in extract and its content.
So:
- Publication in extract : When the announcement does not include the content of the administrative act to be notified, but only the identification of the interested party and the procedure.
- Full publication : When the text of the announcement includes the content of the administrative act subject to notification in full.