Abstract

The author took up the question of defense against the allegation of committing a tax fraudor tax violation normalized in article 83 of Tax Penal Code, which a taxpayer is charged with when during tax control activities he refuses to share documents with the control organ. In the present study, not all cases of refusal to share documents despite organ’s request are discussed, but only those in which the person who refuses to share documents does not intend to avoid negative results of a tax control, and he does so for other reasons, e.g. by proving that the control organ has exceeded its authority.