Supreme Court allowed extraordinary review, ruling tax authority's decision valid despite flawed administrative court reasoning.

The Supreme Court allowed the extraordinary review filed by the Minister of Justice against a lower administrative court decision. The lower court had declared the tax authority's decision invalid for lacking legal basis, arguing it only addressed a partial tax liability. The Supreme Court found the tax authority's decision valid because it calculated the entire tax obligation, noting the administrative court erred by ignoring the taxpayer's self-assessment context and the specific statutory provisions governing such procedures.