Abstract

The topic of this article is the institution of opinion of the Counteracting Tax Evasion Council, especially, the results of not giving an opinion by the Council on time indicated in the General Tax Code. The Council is an expert authority whose task is to pass judgement regarding legitimacy of using the clause in regard to counteracting tax evasion in individual cases. Not giving an opinion by the Council on time is regarded as an equivalent to an opinion on legitimacy of using the clause. The Council, as an authority with professional knowledge regarding tax evasion, should always – in case of legitimacy of using the clause – present their position in writing with justification. In principle, actually this entity is the most competent to present a rational position, without high-handedness and making guarantees of compliance of settling in accordance with law.