Abstract

Since the catalogue described in the article 282c of tax ordinance is connected with no obligation to inform about a tax control and is confidential in nature, instigating such a control in other cases than the above-mentioned, excluding delivery of notice about a control, should result in admitting that the law has been broken. Administrative courts do not always share this opinion.

In judicature it should be noted that the evidence gathered during a tax control cannot be used in certain proceedings, provided that law violations that occurred during authorities’ actions have crucial impact on the outcome of a case. Therefore, it is very important to correctly evaluate the premises of instigating a “sudden” control in each individual case and sometimes the necessity of rejecting evidence gathered during a control done in accordance with the law. For example, in case of instigating a control without a notice, however, such an obligation existed in actual state of a case.