Slovak Financial Law News 2004
Judgement of the Supreme Court of the Slovak Republic of 26 November 2002, file No. 1 4 S 90/02, published in the Collection of Opinions of the Supreme Court and Decisions of the Courts of the Slovak Republic No. 1/2004
The necessary condition required for the levy of tax is not execution of the repeated audit or the audit as such in accordance with Section 44 (4) of Act No. 511/1992 Coll. However, the tax audit is an important mean of finding out the facts determining the accurate determination of tax obligation, but it is not the single mean of determination. All means might be used for these purposes (Section 29 (1) and (3)), means that would clarify the matter, so provided that it was not possible to perform the audit, it does not mean the tax administrator might not determine the tax.
© Cechová & Partners (Bratislava)
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