| Popis: |
Search and seizure are important legal procedures in many legal systems. Search and seizure are regulated by the 1982 Constitution and their enforcement depends on the decision of a judge. In terms of tax law, search and seizure are applied within the scope of tax auditing. Searching can be enforced only by the judge’s decision which must be based on signs of tax evasion. However, after the judge’s decision, it seems that the tax administration has very broad powers in the procedure. There is no limit on the seizures, the seizure doesn’t depend on the decision of a judge and the taxpayer is not given an opportunity to file an appeal against this procedure. Although the purpose of compensating tax loss is considered to be effective here, these powers are contrary to the 1982 Constitution. However, the European Court of Human Rights held that the search and seizure regulated by the Tax Procedure Code did not violate the European Convention on Human Rights. Contrary to the European Convention on Human Rights, the inclusion of additional safeguards in the 1982 Constitution does not make it possible to make a different assessment. The solution is thought to be the recognition of additional safeguards in the 1982 Constitution for the taxpayer too. |
