Cyprus Supreme Court Upholds Tax Assessor's Decisions Despite Appointment Ruling

The Supreme Court overturned a decision by the Administrative Court regarding the appointment of the Tax Assessor, G. Tsaggaris. In 2020, the Administrative Court had annulled a tax imposition decision on a company because the appointment of G. Tsaggaris was deemed illegal.

The Attorney General's Office appealed, and on July 18, the Supreme Court overturned the Administrative Court's decision, requesting a re-examination of the case. The Supreme Court's decision clarifies that the decisions made by Mr. Tsaggaris as Tax Assessor are valid and enforceable.

The Supreme Court ruled that Mr. Tsaggaris' appointment was illegal but not legally void. It considered Mr. Tsaggaris as a de facto administrative body with an objective appearance of legality. The case returns to the Administrative Court for reconsideration.

The Supreme Court's decision was taken by a majority, with T.Th. Oikonomou and N. G. Santis agreeing, while M. Kalligerou issued a different decision.