Administrative court declares a dispatch null for lack of reasoning when it merely refers to a secretary's information.

The Supreme Administrative Court unanimously declared the contested dispatch null due to a complete lack of reasoning. The Director of the Tax and Customs Authority challenged a response to a clarification request that simply referred the applicant to a secretary's information containing the same text as the original notification. The court ruled that such a response fails to provide the necessary legal justification required for an administrative act, thereby violating the principle of reasoned decisions.