Supreme Court quashes tax decision for applying wrong regulation due to missing new law entry date.

The Supreme Court quashed the tax authority's decision and remanded the case to the Administrative Court. The taxpayer argued that the 1989 regulation should apply because all business licensing actions occurred before its effective date. The court rejected this, noting the 1989 regulation entered into force on February 7, 1989, making it inapplicable to actions taken in January 1989. Consequently, the court held that the 1984 regulation governs the tax exemption issue.