Fiscal investigations and controls a COViD-19
During a state of emergency or epidemic announced due to COVID-19, the course of procedural and judicial deadlines in: court proceedings, including administrative court proceedings, enforcement proceedings, criminal proceedings, criminal fiscal proceedings, proceedings for misdemeanour, administrative proceedings, proceedings and inspections carried out under the Tax Ordinance Act, customs and fiscal inspections, proceedings in cases under the Gambling Act, other proceedings carried out under the Acts – do not commence, and commenced are suspended for this period.
However, despite the suspension of the proceedings/control, the controlled party and their counterparty are obliged, at the request of the authority, court or entity conducting the proceedings or control respectively, within the time limit set by them, to perform the action specified in that request if:
- the public interest or an important interest of the party or the controlled party so requires,
- failure to act could result in a danger to human or animal life or health, serious harm to the public interest, or in irreparable material damage,
No public hearings or meetings shall be held during the period of suspension of proceedings / inspections. Actions taken during the suspension period shall be effective.