Cassation court dismisses tax appeal, ruling ordinary courts lack jurisdiction over extratributary labor disputes.

The Cassation Court quashed the Regional Tax Commission's decision, which had upheld the tax agency's appeal against a taxpayer's challenge to a fine for employing an undocumented worker. The taxpayer argued that the Regional Commission lacked jurisdiction because the dispute concerned extratributary labor matters, citing Constitutional Court precedent, while the tax agency contended the employment contract lacked a certain date. The Court ruled that since the taxpayer had filed an incidental appeal regarding jurisdiction, no internal res judicata formed on that issue, thereby confirming the ordinary courts' jurisdiction over the matter.