Abstract

The commentary approves of a thesis of a verdict according to which it is impossible in a tax proceeding to get facts within determining tax obligations based on a documented record of conversations that are a subject of wiretapping used in criminal proceedings. However, the author expands his argumentation with a criminal law perspective and proves that the wording of closing passages of articles 168b and 237a of the code of penal proceedings prevents the use of evidence acquired from a control and recording conversations in any proceedings other than criminal.