Cassation court dismisses tax appeal and declares case extinguished due to taxpayer paying simplified settlement fee.

The Court of Cassation declared the tax litigation extinguished because the taxpayer paid the fee required for a simplified settlement. The taxpayer argued for this payment under specific laws, while the tax agency sought dismissal with cost compensation. The court ruled that the payment legally terminated the dispute, extinguishing the case and assigning costs to the party who advanced them.