ECC 3959/2000

This case involved a request for a dismissal of tax forms which did not include tax assessment elements. The dismissal of the forms would lead to the dismissal of the assessment so the issue should be considered by the commission of tax appeals and not the courts.

Background

Some merchants filed a case against the tax authority before the court requesting the dismissal of tax forms No. 6 and No. 19. The merchants claimed that the forms did not include the tax assessment elements.

The court ruled that the forms should be dismissed.

The tax authority appealed the ruling before the court of appeal. The court dismissed the appealed ruling and refused to consider the case.

Decision