Tips and tricks

How to minimise additional tax assessment sanctions?

The conclusion of a tax inspection resulting in an additional tax assessment is associated with sanctions: a penalty plus default interest; the latter, while technically not a sanction, may be many times higher than the penalty. The Tax Procedure…

Initiation and termination of tax inspections after amendment to Tax Procedure Code

The Tax Procedure Code has been amended, with changes already effective since 1 January 2021. How has the amendment affected tax inspections, in particular their initiation and termination? One positive aspect is that it will definitely help…

State of emergency – other possible implications

The government’s declaration of a state of emergency on 12 March 2020 has raised procedural doubts, and an action for its annulment has already been brought. It is thus possible that in fact, no state of emergency was formally declared, therefore no…