Cassation court quashes tax court judgment for apparent lack of reasoning regarding expert valuation preference.

The Cassation Court quashed the Regional Tax Court's decision, which had rejected the taxpayer's appeal without adequately explaining why it preferred the administration's valuation report over the taxpayer's own expert opinion. The taxpayer argued this constituted a nullity due to apparent lack of reasoning, violating constitutional requirements for judicial motivation. The court ruled that the lower court failed to provide specific grounds for its choice of valuation, rendering the decision legally void and remanding the case for a new judgment.