Supreme Court dismissed tax appeal, ruling that tax law definitions must align with building law, not popular usage.

The Supreme Court dismissed the taxpayers' appeal against the tax office's decision to deny a housing construction tax relief. The taxpayers argued they met the statutory conditions for the relief by building and occupying a multi-unit dwelling, despite the building permit being issued to a housing cooperative. The court held that the term 'multi-unit residential building' in the tax code must be interpreted according to the Building Law, rejecting the taxpayers' reliance on a popular understanding of the word 'multi'. Consequently, the court found the tax office's application of the law correct and upheld the denial of the tax benefit.