The High Court of Cassation and Justice has ruled in a procedure for the clarification of some legal issues concerning certain tax and administrative law rules.
Specifically, the High Court has held in a mandatory ruling that the grounds for unlawfulness invoked in an annulment claim against a decision settling an appeal as well as against the fiscal administrative acts to which it refers are not limited to those invoked in the administrative appeal.
Thus, even if certain grounds of unlawfulness are raised in the administrative appeal, the statement of claim may contain additional grounds to those raised in the administrative appeal.
The High Court also held that the annulment of the fiscal obligation incumbent upon a self-employed individual debtor, following the debtor’s deregistration from the relevant register, does not prevent the fiscal obligation from being transferred to such individual pursuant to article 23 paras. (3) and (4) of the Fiscal Procedure Code.