Supreme Administrative Court rules that tax authority cannot apply retrospective tax rate changes to prior years.

The Supreme Administrative Court upheld the tax authority's decision to apply a new tax rate retroactively to the year 2000. The taxpayer argued that changing the tax rate after the fiscal year ended violated the principle of legal certainty. The court ruled that the legislature has the authority to amend tax laws, but such changes generally apply to the current year unless explicitly stated otherwise for past periods.