Supreme Court quashes VAT tax court ruling, holding taxpayers lose correction rights after tax audit begins.

The Supreme Court quashed the tax court's decision and remanded the case for retrial. The tax authority argued that the taxpayer lost the right to correct VAT calculations once the tax audit was initiated, despite the taxpayer failing to file a correction declaration within the statutory deadline. The court agreed, ruling that the taxpayer forfeited correction rights after the audit started, thereby upholding the tax authority's position on the loss of correction privileges.