Court allows tax authority to deduct unpaid taxes from refunded withholding tax payments.

The Administrative Court allowed the tax authority's claim to deduct unpaid taxes from amounts refunded to the employer. The authority had returned part of the withheld tax to the employer, but the county court initially required the deduction of unpaid taxes from the refundable sum. The court ruled that the tax authority was correct in reducing the refundable amount by the value of taxes not yet paid by the employee.