Cassation court dismisses tax appeal regarding VAT credit exposure errors versus illegal use of tax credits.

The court rejected the taxpayer's cassation appeal against a tax authority payment order issued for an unclaimed VAT credit. The taxpayer argued the Regional Tax Court erred by verifying prior-year declarations to detect an undeclared credit, while the authority contended this verification was merely a material check, not a substantive investigation. The court ruled that verifying prior declarations to confirm a credit was not exposed does not constitute a substantive investigation and thus justifies the payment order, whereas the second appeal ground was inadmissible for failing to specifically address the contested judgment's reasoning.