- Two companies requested a refund of sales tax for deliveries made in 2000 and 2001 respectively, but their requests were rejected by the Tax Authorities because they were submitted too late.
- The companies argued that they only had a reason to object later, but the court ruled that this did not excuse their late submission.
- The objections were declared inadmissible and the companies were advised to appeal to the civil court for the ex officio decision.
Source Taxence
