Administrative court dismissed tax appeal regarding premature recognition of indirect variable expenses in 1977 and 1978.

The administrative court dismissed the tax official's appeal to recognize indirect variable expenses as premature deductions for the tax years 1977 and 1978. The taxpayer argued for the inclusion of costs such as repair wages and energy expenses, while the court emphasized the continuity of the company's accounting method. The decision relied on the principle that accounting consistency must be maintained when applying the relevant tax and accounting statutes.