The Superior Court of Justice ruled that the District Attorney’s Office is not a legitimate party to file a public civil action (a type of class action) that intends to cancel tax agreements executed between state governments and taxpayers. In the relevant case, the DA’s Office requested, in addition to the cancellation of the agreement, that the taxpayer be held responsible for paying applicable taxes, interest and indexation for inflation that had been waived in the agreement. The Court held that civil public actions cannot be used for tax purposes by the DA’s Office. (Special Appeal 845034)
12Mar 2007