From Judicature - Award by the Constitutional Court dated 1 December 2008 (I. ÚS 705/06)

The Constitutional Court cancelled decisions by court authorities as well as the decision by the Financial Directorate, which denied an appeal against additionally assessed tax in a situation in which the tax administrator interfered with the tax entity’s sphere on a repeated basis after the tax inspection had been completed and requested reinvestigation of the same facts that had been subject to the tax inspection before. The erroneous procedure adopted by the tax administrator was sufficient enough for the cancellation of prior decisions without the Constitutional Court dealing with the merit, i.e. the correct amount of tax.