Taxpayer's right to rely on legal order; tax authority's delay in issuing final wage norm decision invalidates late tax payment terms.

The Supreme Court partially revoked the tax office's decision regarding the payment deadline for income tax. The taxpayer argued that the tax authority's failure to issue a final wage norm decision by the statutory deadline prevented them from filing final accounts and paying the tax on time. The court held that the taxpayer could reasonably rely on the legal order and that the authority's delay in issuing the definitive decision should not prejudice the taxpayer's rights.