ECC 4690/2001

This case involved a challenge to an income tax assessment by an accountant. The ruling had been wrongly based on a form although this form did not include components of the tax assessment.

Background

An accountant objected to the tax authority's assessment of his revenues for 1986 and the dispute was referred to the committee of appeals. The committee decided to decrease the assessment. The accountant filed a case to appeal this decision.

The court ruled that the decision should be amended.

The accountant and 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.

The Public Prosecution stated the ruling should be repealed due to a violation of the law. The Public Prosecution stated the court had established its ruling based on the tax form No. 19 although it did not include the components of the tax assessment.

The court stated this argument was valid because the tax form No. 19 did not include the components of tax assessment.

The court repealed the ruling.