Supreme Court allows cassation appeal to examine whether tax authority exceeded statutory powers in imposing penalties.

The Supreme Court accepted the plaintiff's cassation appeal against the appellate court's judgment dismissing the claim for payment of taxes and penalties. The plaintiff argued that the tax authority acted beyond its statutory authority by imposing specific fines without sufficient legal basis, while the state contended the penalties were strictly mandated by law. The court decided to refer the case for further examination to determine if the tax authority's actions violated the principle of legality.