Article 177 specifies the process for implementing court decisions. Tax judgments must be executed according to the Income Tax Law. If a judgment is issued against a taxpayer, the Tax Authority is responsible for making the updated assessment required by the court's ruling. The Authority must then formally notify the taxpayer of this final assessment as per the standards of Article 146. This ensures that the outcome of a multi-stage judicial dispute is properly integrated into the taxpayer's official record and that the resulting tax debt is clearly identified for final collection.