7: Special provisions for direct taxes and similar taxes

1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in the case of taxes or levies giving rise to a deduction for non-discharge costs for the benefit of the State, or by the local authority concerned in the case of other taxes. 2. When an administrative court…