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<p>On the positive side, Court acknowledged that it was unlawful to impose 12 different fines for the same act. Verdict of the decision annulled all 12 fines and the case is supposed to go back before administrative body Tax Authorities again, in the first instance. Although, as it was mentioned above, Court rejected the core arguments of EURA's appeal, it offered a hint about how this case could unfold next. <i>“In case that the administrative body imposes single fine [...], and this decision will be challenged in court again, the court will be able to reevaluate this matter”</i>. But this time, Court will be obligated to review EURA's arguments.</p>
<h2>New proceedings before Tax Authorities</h2>
<p>With regards to the Court's decision, a new proceedings began in EURA matter before the Tax Authorities. Not surprisingly, Tax Authorities did what was suggested in Court's decision and imposed a lesser fine. Nonetheless, they still refused to see EURA's main arguments, according to which there should be no fine and its imposition is unlawful.</p>
<p>So the roller-coaster starts once again. EURA has appealed against new administrative decision. However, due to some technical changes in Slovak legislation, this appeal was dismissed. According to new tax regulations, EURA can file an appeal only in electronic form. EURA was not aware of this obligation, mainly because this change in legislation occurred during period for filing of appeal. This change was also not reflected in decision by Tax Authority. Advice of remedies, contained in administrative decision, didn't explain, that appeal in must be in electronic form and that paper form is no longer available. <b>Nevertheless, second-instance authority dismissed EURA's appeal anyway.</b></p>
<p>At the current time, EISi's legal team is doing everything possible to use every applicable legal remedy, in order to avert present menace, posed by Tax Authority's decision. </p>
<p>With regards to the Court's decision, new proceedings began in the
EURA matter before the Tax Authorities. Not surprisingly, the Tax
Authorities did what was suggested in Court's decision and reduced
their fine. Nonetheless, they still refused to recognise EURA's main
arguments, according to which the fine was illegal and should never
have been imposed.</p>
<p>So the roller-coaster starts once again. EURA has appealed against
the new administrative decision. However, due to some technical
changes in Slovak legislation, this appeal was dismissed. According to
new tax regulations, EURA can file an appeal only in electronic
form. EURA was not aware of this obligation, mainly because this
change in legislation occurred during period for filing of
appeal. This change was also not reflected in decision by Tax
Authority. Advice of remedies, contained in the administrative
decision, didn't explain, that appeal in must be in electronic form
and that paper form is no longer available. <b>Nevertheless, the
second-instance authority dismissed EURA's appeal anyway.</b></p>
<p>At the current time, EISi's legal team is doing everything possible
to use every legal remedy available in order to avert the present
menace of the Tax Authority's decision. </p>
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