ECC 22/2001

This case involved a tax payer's dispute of tax assessment. The appeal was initially rejected as being filed outside the deadline. Therefore it was wrong to send it back to the Tax Department for reconsideration.

Background

The Tax Department estimated the net profits of a funder who traded tractors for the period from 1982 and 1984 but the funder objected the assessment and therefore the dispute was referred to the Appeal Committee. The Appeal Committee issued a ruling dismissing the appeal in form because it has been submitted after the deadline. The funder appealed the ruling issued by the Appeal Committee before the Court of First Instance which ruled the ruling issued by the Appeal Committee was invalid and referred the case back to the Tax Department.

The Tax Department appealed the ruling and the Court of Appeal upheld the ruling issued by the Court of Fırst Instance.

Decision