Subject of Dispute: Magnus-Mix Company challenges the actions of the tax authority regarding the suspension of tax invoice registration and cancellation of VAT taxpayer status.
Main Arguments of the Court: The Supreme Court considers that previous court decisions are premature and do not contain a comprehensive analysis of the case circumstances. The courts did not examine all evidence, did not provide a clear legal assessment of the controlling authority’s actions, and did not explain how the chosen method of protection would restore the violated rights of the taxpayer.
Court Decision: To cancel the decisions of previous instances and refer the case for a new review for a complete and comprehensive investigation of the circumstances.
