From Judicature - The Constitutional Court Has Issued a Further Interesting Award
In view of the fact that a negative standpoint given by a judge of the relevant panel of judges was attached to the cited resolution, it can be expected that the Constitutional Court will return to this issue. Pursuant to the new judgment, the tax administrator should already upon commencement of the tax inspection identify the grounds for the inspection or to state a suspicion that the tax entity failed to comply with its tax duty or complied therewith to a lesser extent. Pursuant to the Constitutional Court, only such inspection should have an impact on suspension of the period for additional tax assessment.
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