In a decision of the Supreme Tax Court published on 12 November 2020, the Court held that the electronic filing of an income tax return may be considered unreasonable from an economic point of view, where the cost of setting up and maintaining a system for the transmission of remote data bears no meaningful economic correlation to the income triggered by the obligation to file the tax returns electronically
The Supreme Tax Court has denied a materially justified late adjustment to an assessment for 2006 on the grounds of the taxpayer’s negligence, but allowed one for 2008 on the grounds that the taxpayer had been misled by a confusing example given in the notes to the electronic return package.
