Background

The tax authority estimated the tax for employees of an association and the employees objected to these estimates. The case was referred to the commission of tax appeal which upheld the estimates. The employees filed the case to appeal this decision.

The court ruled that the decision made by the commission should be dismissed and that the employees should be refunded the tax.

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

Decision

The tax authority and its manager appealed the ruling before the court of cassation and said in their grounds of appeal that the ruling had erred in the application of law and that only the employees in the public companies can enjoy the exemption from payment of tax and that the employees were working in a private company.