Constitutional Court clarifies tax audit procedures

On 25 January 2007, the Constitutional Court refused to consider an application relating to alleged discrimination in the field of tax compliance. The applicant claimed that the Tax Code provisions in respect of tax audit procedures discriminate against private entrepreneurs in contrast to legal entities. Under the Tax Code, in the case of private entrepreneurs, tax audits may continue to be performed, even though the individual has deregistered as a private entrepreneur. Howeve…