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The Court of Appeal held that KABERI COMPANY Ltd’s second appeal was inadmissible because it had lost in both lower courts on the same grounds.
The Court of Appeal held that KABERI COMPANY Ltd’s second appeal was inadmissible because it had lost in both lower courts on the same grounds.
The Supreme Court held that the tax assessment imposed on Alpha Palace Hotel SARL without prior notice was unlawful because it was based on evidence (accounting books) seized in violation of Article 23 of Law No. 25/2005. The Court annulled the assessment and ordered a recalculation of the tax liability for 2004, 2005, and 2006 in accordance with the law. The Court also held that Alpha Palace Hotel SARL was entitled to attorney fees due to the necessity of legal representation caused by RRA's appeal, but not to additional damages absent proof of loss.
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