Supreme Court allows extraordinary review for tax authority failure to verify missing sales register records.

The Supreme Court granted an extraordinary review against a tax authority decision based on estimated sales due to the loss of the taxpayer's sales register. The taxpayer argued that without a valid register, the authority could not legally exclude purchase costs from taxable turnover, while the tax office contended that estimates were necessary. The court ruled that the tax authority failed its statutory duty to verify the missing records and properly apply the law, thereby violating the principle of legal certainty.