Tax Office: When Can They Audit You Even 10 Years Later, the Crucial "Supplementary Element"?
10 Articles
10 Articles
The boundaries between the five-year and ten-year statute of limitations are clarified by a decision of the Council of State, on the occasion of a case of fake and fictitious invoices.
When is the five-year statute of limitations not enough and what evidence can lead to an audit even a decade ago?
Large tax evasion cases for which “supplementary evidence” emerges will be able to remain open for up to 10 years, as stated in a relevant decision of the Council of State (CoS). It is noted that for such cases - according to the Supreme Court - the five-year statute of limitations does not apply and the audit can continue by charging taxes and […]
The five-year period remains the rule, but it can be extended when, after its expiration, new facts emerge that the Tax Administration could not have known earlier.
Major tax evasion cases can be investigated up to 10 years in advance, according to a decision of the Council of State. Despite the current five-year statute of limitations, the ... The article Tax Office: Investigations into major tax evasion cases over a 10-year period – When are they not time-barred in 5 years was published in NewsIT.
The Council of State ruled that it is legal to extend the audit to ten years on the grounds of a fraud case.
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