Cassation Appeal It is defined in Section 1 Administrative Court Procedure Law Act of 30 August 2002. Accordingly, you can file a cassation appeal against a final judgment or decision issued by a Provincial Administrative Court with the Supreme Administrative Court unless stated explicitly otherwise. A cassation appeal can be based on the following premises:
1) breach of substantive law due to the wrong interpretation or incorrect application thereof;
2) breach of procedure if the default might materially affect the outcome of the case.
A cassation appeal should be drafted by a professional agent such as a tax advisor authorised to advise on tax and customs obligations and related administrative distraint.
Our firm employs tax advisors, who, as professional agents, are also involved in the drafting of appeals to the Provincial Administrative Court (PAC) against decisions issued by the second-instance authority, i.e. the Director of Tax Chamber.