Supreme Court allows cassation appeal to examine whether tax authority's refusal to issue a declaration of will was lawful.

The Supreme Court accepted the taxpayer's cassation appeal against the lower court's dismissal of the claim to compel the tax authority to issue a declaration of will. The taxpayer argued that the authority failed to fulfill its statutory duty to issue the document upon request, while the tax authority contended that the request lacked necessary legal prerequisites. The court decided to remand the case for further examination of the substantive legality of the authority's refusal rather than dismissing the appeal outright.