Notification of an appeal decision to representative valid d ...
In a most recent judgment, the Supreme Tax Court decided that an administrative act (here: the appeal decision of the tax office) is also effectively and validly delivered if it is sent to an authorized representative who was originally appointed but whose power of attorney had been revoked in the meantime, a fact which only became known to the tax office until after the appeal decision was dispatched.
Categories: Supreme Tax Court cases
Keywords: delivery documentation
