Questione giuridica chiave
Whether the tenant could rely on good faith to avoid the housing surtax for the future after the first annulment decision.
Decisione estratta
No. The authority did not give any assurance that all future surtaxes would be waived, so the principle of good faith did not bar a later surtax notice.
Motivazione estratta
The first decision only concerned the surtax already due for the initial two-year period. It did not contain a promise of permanent exemption or a commitment not to impose any surtax in the future.