Court dismisses appeal against VAT surcharge decision due to lack of sufficient evidence for tax evasion.

The Supreme Court dismissed the cassation appeal against the Court of Appeal's decision regarding a VAT surcharge. The appellant argued that the tax authority failed to prove the existence of tax evasion, while the authority contended that the surcharge was justified by the nature of the transactions. The court ruled that the burden of proof remained with the tax authority, and since they did not provide sufficient evidence to substantiate the claim of evasion, the surcharge was upheld.