Abstract

The right to attack an administrative judgement is guaranteed by the constitution. Tax ordinance states that examining the appeal is up to an upper-level tax authority. Exception to this rule occurs when the decision in the first instance is issued by a minister. Head of the tax and duties office is a tax authority situated lower in the organizational structure of the tax administration. Giving them status of an appeal authority from decisions issued by them in the first instance is in violation of effective legal order.