Administrative court dismisses tax authority's appeal regarding illegal detention of a foreign national's property.

The Supreme Administrative Court dismissed the Tax Authority's appeal against a decision ordering the return of seized property to a foreign national. The authority argued that the seizure was necessary for tax recovery, while the individual claimed the detention violated constitutional rights and lacked legal basis. The court ruled that the administrative act was invalid because the seizure did not comply with the strict procedural requirements of the relevant tax code.