Cassation court quashes tax tribunal decision for lack of reasoning on postal notification validity.

The Court of Cassation dismissed the tax agency's appeal against a regional tax tribunal's decision, ruling that the tribunal failed to provide adequate reasoning regarding the validity of a postal notification. While the tribunal confirmed the lower court's finding that the postal delivery was invalid due to content uncertainty, it merely repeated the first-instance arguments without addressing the tax agency's specific appeal grounds. Consequently, the court declared the second-instance judgment unmotivated and remanded the case for a new decision by a differently composed tribunal.