Competence Of Tax Authorities Challenged
03 February 1998
Deloitte & Touche LLP
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On 27 October 1997, a Superior Administrative Tribunal declared null an assessment made by a special unit of the National Integrated Tax Administration Service (SENIAT). The Court ruled that the entire operational structure of SENIAT is illegal because the National Tax Superintendent lacked competence to create and regulate such special tax units. The tax authorities have appealed this decision to the Supreme Court of Justice on grounds that the judge exceeded his powers.
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