7 March 2022
In one of the episodes of our series “Courts on the side of taxable persons, i.e. an overview of true stories ” we wrote about the instrumental initiation of criminal and fiscal proceedings by tax authorities. Such proceedings are used by the tax office to prevent tax liabilities becoming time-barred. Today we will go to the root of the problem, i.e. we will tell you why the tax authorities must prevent statute of limitations in this way at all. Here are a few words about delaying tax cases.