22.05.2020
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Suspension of business for failure to provide information requested by tax authorities (1/21/20)

Tax
The Taxes and Duties Act permits the State Revenue Service (“SRS”) under certain conditions to suspend a taxpayer’s business, for example, after finding that the taxpayer has evaded taxes or duties. The SRS has so far put an overly wide interpretation on their powers to restrict a trader’s business so substantially. The Supreme Court has recently issued an important interpretation.

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