Supreme Court held tax authority bound by statistical classification but not by its legal characterization of software development as a service.

The Supreme Court dismissed the taxpayer's appeal against a tax authority decision classifying software development as a taxable service. The court found that while the tax authority is bound by the official statistical classification of goods and services, it is not bound by the statistical organ's determination of the legal nature of the transaction. Consequently, the court ruled that the specific contractual terms and the nature of the service rendered, rather than the statistical classification, determine whether the activity constitutes a taxable service under VAT law.