ECC 1865/2000

This case involved a challenge to a tax assessment of a merchant for years in which he stated he was not working. The key issue was if the fact the ruling date was not included in the appeal documentation invalidated the appeal.

Background

The tax authority estimated the net profits of commercial activity of a merchant for the years from 1974 to 1978 and the merchant objected to these estimations. The case was referred to the commission of tax appeal which decided to decrease the estimations. The merchant filed a case to appeal this decision.

The court ruled that the merchant should be exempt from paying the taxes as he was not working during these years.

The tax authority appealed the ruling before the court of appeal. The court said that the appeal document is invalid.

Decision