Court dismisses tax agency appeal, ruling missing invoice number valid if facts are clear.

The Court of Cassation allowed the tax agency's appeal against a lower court decision that had dismissed a taxpayer's claim regarding tax assessment. The taxpayer argued the assessment was invalid because it failed to cite the specific verification report number, while the agency contended the document's content sufficiently identified the disputed invoices. The court ruled that the lower court erred by focusing solely on the missing number without evaluating whether the assessment's overall logic and factual details provided the taxpayer with adequate notice and defense rights.