Supreme Court dismisses request to resolve competence dispute between tax inspector and administrative court. No jurisdictional conflict exists under KPA Art. 190/192.

The Supreme Court dismissed the request to resolve a competence dispute between the General Tax Inspector and the Administrative Court. The taxpayer argued that both organs incorrectly claimed jurisdiction over a tax audit verification, citing a prior decision where both rejected the case. The court ruled that no jurisdictional conflict exists because the administrative court rejected the complaint based on procedural exhaustion requirements, not on lack of jurisdiction.