Recognizing facts as proven in the light of a taxpayer’s active participation in a tax procedure

Abstract

This article is dedicated to the recognition of facts as proven in the light of a party’s right to an active participation in a tax proceeding conducted on the basis of Article 192 of the Tax Ordinance Act (TO). The author emphasised that pursuant to Article 192 of the TO the taxpayer’s opportunity to speak as regards all evidence taken in his/her case is determined only by the recognition of a given circumstance as proven. This means, that an active party’s recognition of new findings would be a sufficient premise to conclude that a tax decision is defective if it infringed Article 192 TO. The author concluded that a tax authority cannot base its decisions on the evidence if the taxpayer had no opportunity to examine or to speak about this evidence his/her case. Therefore, even if the evidence in the tax procedure was collected with a great care, it cannot be of any value if the requirement specified in the Article 192 TO has not been met.

Keywords

• taxpayer
• tax procedure
• principle of an active participation of a party
• facts
• evidence