Subject of Dispute: Return of Funds Paid to the State Budget under Canceled Tax Notifications-Decisions.
Main Arguments of the Court:
1. The disputed legal relations are of a public law nature, as they arose in the sphere of tax collection and relate to the return of tax payments.
2. The court rejected the plaintiff’s arguments about applying the previous legal position of the Supreme Court, pointing out the difference in the circumstances of the case.
3. The determining criterion for distinguishing jurisdiction is the nature of legal relations, not just the composition of subjects.
Court Decision: To leave the cassation complaint unsatisfied, and the court decisions of previous instances unchanged, as the dispute is subject to consideration in administrative, rather than economic proceedings.
