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The obligation to document transactions applies to taxpayers who make transactions with related entities (foreign or [...]

Entities are related if there are direct or indirect capital ( > 5% share in the [...]

The checking activities are undertaken by the tax authority ex officio. In this regard, the tax authority [...]

Tax inspection is undertaken ex officio by the tax authorities. The purpose of a tax audit is [...]

Tax proceedings in the second instance, the so-called appeal proceedings are initiated by a taxpayer who received [...]

Receipt of the decision of the second instance authority, with which the taxpayer does not agree, [...]

In the event of a negative ruling by the Provincial Administrative Court, the taxpayer has the [...]

Entities are related if there are direct or indirect capital ( > 5% share in the [...]