Court dismisses tax appeal, upholding lower court's reduction of corporate tax liability and interest.

The Court of Appeal dismissed the appeals from both the taxpayer and the tax inspector, confirming the lower court's decision to reduce the corporate tax liability and interest. The taxpayer successfully argued that the tax authority had adopted an incorrect position in its 2009 circular regarding specific tax calculations. Consequently, the court upheld the reduction of the taxable amount and ordered the inspector to pay the taxpayer's court costs.