280/2009 Sb., daňový řád (Law No 280/2009 Coll., Tax Code), in the version in force until 31 December 2016 (‘the Tax Code’), in a situation where it appears from a proper tax claim submitted that a tax deduction is due to the taxable person, the tax authority must, where there is doubt, issue a request for information to eliminate any doubts; if those doubts are not then eliminated and the amount of tax is not established with sufficient credibility, the tax authority may initiate a tax inspection.
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