Court dismisses appeal against tax fees for building permit review, upholding lower court's reduction of fees.

The Court of Appeal dismissed the taxpayer's appeal against tax fees levied for processing a building permit application, confirming the lower court's decision to reduce the fees. The taxpayer argued that the original fee amount was excessive and requested relief under the hardship clause, but the court found no evidence of administrative misconduct or unreasonable hardship. Consequently, the court ruled that the general principles of good administration and proportionality were not violated by the tax authority's actions.