23 Aug 2023
2 minute read
Visits by tax authorities to private premises require taxpayer consent
Tax Law | Legal Newsflash
In its judgment of 16 June 2023, the Court of Cassation confirms that tax authorities need the taxpayer’s consent to visit his/her private premises. Authorisation granted by the police cannot replace this consent. Moreover, such consent must apply to the entire duration of the visit and can be rescinded by the taxpayer at any time.
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