North Central Administrative Court
Judgment of 28 May 2015, published on 3 August 2015
Case No. 02233/14.3BEPRT
In the Judgment in question, the North Central Administrative Court states that tax credits must be used to offset the execution debtor’s debts collected by the Tax Authority, except: (i) within the deadline for the submission of an administrative claim, hierarchical appeal, judicial challenge, judicial appeal or judicial challenge of tax enforcement procedure; (ii) when any of these means is pending; or (iii) when the debt is being paid in instalments and a guarantee has been provided.
In this regard, the North Central Administrative Court understands that when a final decision (either administrative or judicial) was not issued regarding an administrative claim, namely due to it not being appended to the corresponding judicial challenge, the relevant credits cannot be used to offset debts.