Tax, customs and fiscal inspection during the COVID-19 pandemic

Abstract

The objective of this paper is to look at the tax, customs and fiscal inspection through the prism of solutions associated with counteracting, preventing and combating COVID-19, other infectious diseases and the subsequent crisis situations. It is important to determine whether it is acceptable to conduct tax, customs and fiscal inspections based on the COVID-19 related legal regulations, and to issue decisions terminating inspections within the meaning of the tax law or, on the contrary, the tax authorities should suspend inspections during the pandemic on the basis of applicable law, selected case law and the doctrine. The tax, customs and fiscal inspection carried out by the tax authorities is one of the most important tax law institutions. This is due to the fact that one of the basic tasks of the state is to make sure that taxpayers properly fulfil their tax obligations. In this way the tax administration authorities reveal and eliminate any irregularities in meeting tax obligations by taxpayers. The inspection is used by the tax authorities to check and evaluate whether taxpayers perform their duties properly, which in turn allows them to detect irregularities and prevent unfavourable phenomena.