The Supreme Tax Court decided that a simply signed legal statement prepared by an attorney does not meet the requirements for electronic legal communications under the Code of Procedure of Fiscal Courts unless it is transmitted to the court via a designated transmission channel specified therein. In the event the deadline for filing a lawsuit has been missed, reinstatement into the status quo ante may be granted regardless of the plaintiffs‘ fault if the court itself violated its duty of care.
The finance ministry has issued a decree on supplies from a fraudulent supplier to the effect that the input tax is deductible if the recipient did not know of the fraud and otherwise acted in good faith with due care.
