Supreme Court dismisses tax authority's claim, ruling protected workshop status applies to the whole legal entity, not internal units.

The Supreme Court dismissed the tax authority's decision to deny tax exemptions to a protected workshop. The tax office argued the entity lost its protected status when specific internal units ceased operations, while the taxpayer claimed the status remained valid until the competent authority revoked it. The court ruled that the legal status applies to the entire legal entity, not its internal organizational units, and tax authorities cannot independently verify the conditions for protection.