蘑菇视频DT/2025/011, Roeske
Having established that the Applicant was duly notified of the contested decision on 22 May 2023, the Tribunal found that the request for management evaluation should have been filed by 22 July 2023, at the latest. Since the Applicant only filed the request for management evaluation on 23 November 2023, the Tribunal further found that the application was not receivable.
As Counsel for the Applicant admitted that the Administration had already substantially settled the Applicant’s tax liability claims for 2022 and 2023, the Tribunal also considered those aspects of the application as moot.
The...