Supreme Court allows tax card rate decision covering full tax year regardless of issuance date.

The Supreme Court dismissed the Minister of Justice's extraordinary review against a tax court decision setting a tax card rate for the entire 1995 tax year. The court held that despite the constitutive nature of tax-setting decisions, the specific regulation regarding tax cards explicitly allows such decisions to cover the whole tax year and apply retroactively to payments made before issuance. Consequently, the decision was upheld as a precise execution of the statutory regulation rather than a procedural violation.