A claimant objected to the tax authority's assessments of the profits of his company for 1986 and the dispute was referred to the committee of appeals. The committee decided to decrease the assessment. The claimant filed the case to appeal this decision.

The court ruled that the tax form No. 19 should be dismissed.

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

Decision

The tax authority appealed the ruling before the court of cassation and stated in its grounds of appeal that the ruling had erred in the application of law because it had maintained before the court that the claimant's appeal should not affect other partners in the company and the committee's decision should be considered as a definitive one.

The court stated this argument was invalid because the case documents had revealed that the claimant had appealed the decision as a manager of the company of a limited partnership and so he should be considered as a representative of his share.

The court dismissed the appeal.