Questione giuridica chiave
Whether new evidence submitted only at the recourse stage may be considered to prove that a discretionary tax assessment is manifestly incorrect.
Decisione estratta
No. Evidence that existed already during the objection proceedings and was not submitted without excusable delay may not be introduced later in the recourse or complaint proceedings; the court therefore could not rely on it.
Motivazione estratta
The taxpayer had been warned in the assessment and objection proceedings that evidence submitted too late would be excluded. Because the documents were already available during the objection stage and the late filing was not excused, the Administrative Court could not consider them, nor should the Tax Appeal Court have considered them.