Supreme Administrative Court dismisses exceptional review appeal due to lack of admissibility under administrative law procedures.

The Supreme Administrative Court unanimously rejected the exceptional review appeal filed by a taxpayer against the Tax and Customs Authority. The appellant argued for a re-examination of the tax assessment, but the court found the procedural requirements for an exceptional review not met. Consequently, the appeal was declared inadmissible because it failed to satisfy the strict conditions necessary for such extraordinary remedies.