Supreme Court allows tax audit review by ruling fiscal control results constitute administrative acts subject to judicial review.

The Supreme Court set aside the Chief Administrative Court's dismissal of a tax company's appeal regarding a fiscal audit result. The lower court had rejected the claim because it deemed the audit outcome merely a factual finding rather than a binding administrative act. The Supreme Court ruled that since the audit determined a specific tax liability, it functioned as a decision subject to judicial review under the Tax Control Act. Consequently, the case was remanded to the Chief Administrative Court for a fresh examination.