Determination of the addressee of a tax audit notification o ...
In order to determine the content of an administrative act, the declared intention of the authority must be taken into account and not the literal meaning of the relevant wording; however, a notice clearly addressed to a specific addressee is not open to interpretation in this respect. This was decided by the Supreme Tax Court in a decision published on 8 April 2021.
Kategorien: Supreme Tax Court cases
Schlagwörter: administrative principles, suspension of ...
