Cassation court dismisses appeal claiming tax authority violated due process on VAT timing for periodic services.

The court dismissed the bankruptcy's appeal against a regional tax commission decision regarding VAT timing for periodic services. The appellant argued the tax authority incorrectly applied the tax point rule and violated due process, while the tax agency contended the general rule applies absent specific exceptions. The court rejected the appeal because the lower court's reasoning was logical and consistent with established case law, finding no valid ground for cassation.