<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>In the framework of tax collection procedures in different legal orders, various mechanisms may be introduced aiming at the implementation of the economy and the promptness of proceedings, which are aimed at observing the rule of evidence material concentration. One of the ways of securing it is the institution of so-called evidence preclusion, which constitutes a certain limitation on the possibility of referring to new evidence due to the stage of particular proceedings. The objective of the paper is to establish whether the institution of evidence preclusion in the tax procedure is necessary. One should search for the clues to answer the question presented through comparative legal studies. Implementing such a complex aim of research, we analysed legal regulations connected with the concentration of evidence material in selected states. So far, this question has not been a subject of a separate analysis. The results of the studies demonstrated that in the legal orders under analysis there are solutions, the aim of which is, to prevent lengthy proceedings and seeking that the resolution occur in the shortest possible time; if possible, without any harm for the actual and legal clarifying the matter. Evidence preclusion cannot be used by tax authorities as an instrument limiting the taxpayer’s right to a fair tax process.</p>
</abstract>

In the framework of tax collection procedures in different legal orders, various mechanisms may be introduced aiming at the implementation of the economy and the promptness of proceedings, which are aimed at observing the rule of evidence material concentration. One of the ways of securing it is the institution of so-called evidence preclusion, which constitutes a certain limitation on the possibility of referring to new evidence due to the stage of particular proceedings. The objective of the paper is to establish whether the institution of evidence preclusion in the tax procedure is necessary. One should search for the clues to answer the question presented through comparative legal studies. Implementing such a complex aim of research, we analysed legal regulations connected with the concentration of evidence material in selected states. So far, this question has not been a subject of a separate analysis. The results of the studies demonstrated that in the legal orders under analysis there are solutions, the aim of which is, to prevent lengthy proceedings and seeking that the resolution occur in the shortest possible time; if possible, without any harm for the actual and legal clarifying the matter. Evidence preclusion cannot be used by tax authorities as an instrument limiting the taxpayer’s right to a fair tax process.

On Evidence Preclusion in Tax and Control Procedures: a Comparative Legal Approach

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

In the framework of tax collection procedures in different legal orders, various mechanisms may be introduced aiming at the implementation of the economy and...

On Evidence Preclusion in Tax and Control Procedures: a Comparative Legal Approach

Published Online: Nov 26, 2021

Page range: 19 - 35

Received: Jul 02, 2021

Accepted: Sep 20, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.02

Keywords
comparative law research, evidence in tax proceedings, evidence preclusion, tax audits, tax proceedings

© 2021 Leonard Etel et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

On Evidence Preclusion in Tax and Control Procedures: a Comparative Legal Approach

Published Online: Nov 26, 2021

Page range: 19 - 35

Received: Jul 02, 2021

Accepted: Sep 20, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.02

Keywordscomparative law research, evidence in tax proceedings, evidence preclusion, tax audits, tax proceedings

© 2021 Leonard Etel et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
comparative law research, evidence in tax proceedings, evidence preclusion, tax audits, tax proceedings