Abstract

Effective contestation of a ruling of a provincial administrative court in tax cases only depends on a legitimately compiled appeal in cassation due to the fact that the Supreme Administrative Court is related its plea. An appeal may be prepared by professional lawyers, however, their effff ort is not always successful. Consequently, setttt ing high formal and constructional standards for the author of an a ppeal in cassation is justififi ed, including requirements of a legitimate construct of a plea. Court of second instance is related to the plea. ThTh is solution is supposed to assure effff ectiveness of a dialogue between professionals.