Publication at Faculty of Law |
2016
Abstract
This paper deals with the issue of the existence of particular doubts about declared or ascertained tax liability of the tax subject as one of the conditions for the initiation of the tax inspection according to the Tax Procedure Code. In the introduction, the author discusses general conditions for the initiation of the tax inspection in the accordance with the requirement of its legality.
The core of the paper is focused on one of the conditions for the initiation of the tax inspection in details, namely it is focuses on the existence of particular doubts about declared or ascertained tax liability of the tax subject.