Supreme Court allows appeal, ruling tax debt suspension exempts late fees for the entire suspension period.

The Supreme Court allowed the taxpayers' appeal against the Tax Chamber's decision regarding late payment fees. The taxpayers argued that suspension of the tax decision only exempted late fees accrued before the suspension began. The court rejected this, holding that the suspension of the tax liability decision definitively exempts the taxpayer from late fees for the entire duration of the suspension. Consequently, the court set aside the lower court's ruling and dismissed the taxpayers' complaint.