ECC 623/1999

This case involved an objection to a tax authority tax assessment. A key issue was whether the tax statement should be considered a statement of public tax and should be provided to the tax authority.

Background

The tax authority estimated the net profits of the commercial activity for two defendants and applied Articles 34, 40 and 104 of the Income Tax Law over their case. The claimants objected to the estimates, and the case was referred to the commission of tax appeal. The commission decided to decrease the estimate.

The tax authority filed a case before the court of first instance in order to appeal the decision made by the commission.

The court dismissed the appeal.

The tax authority appealed the ruling before the court of appeal. The court upheld the appealed ruling.

Decision