Subject of the Dispute: Challenging the Tax Authority’s Decision Refusing Registration of a Tax Invoice and Obliging Its Registration.
Main Arguments of the Court: The Supreme Court considers that the appellate court approached the issue of restoring the term for appeal too formally. The court established that the initial appeal was filed on time, and the repeated submission occurred within a reasonable timeframe. The appellant attempted to conscientiously exercise their right to appeal, in particular by paying the court fee upon repeated submission.
Court Decision: To cancel the ruling of the appellate court and refer the case to the Seventh Administrative Court of Appeal for further consideration.
