The case concerns challenging a tax audit of a regional council deputy regarding the compliance of declared assets with received income.
Main arguments of the court:
1. The Prosecutor’s Office does not have the right to instruct tax authorities to conduct an audit of electronic declarations.
2. Declaration checks can be carried out exclusively by the National Agency for Prevention of Corruption (NAPC).
3. The prosecutor’s letter is not a basis for appointing a documentary verification, as it does not contain signs of “tax information”.
The court made a decision entirely in favor of the plaintiff – canceled the verification order, recognized the tax authority’s actions as unlawful, and canceled all tax notifications-decisions.
This decision effectively establishes a clear legal position regarding the limits of powers of the Prosecutor’s Office and tax authorities in matters of electronic declaration verification.
