Cassation court allows taxpayer's appeal against tax authority's assessment method and sanction calculation errors.

The court dismissed the tax authority's appeal regarding the assessment method but allowed the taxpayer's incidental appeal concerning sanction calculations. The taxpayer argued the agency failed to consider documented costs and improperly calculated penalties across multiple tax years. The court ruled that confirming sanctions while ordering a tax reassessment was contradictory under the law, leading to the cassation of the lower court's decision.