In this blog:
What happened?
What did the Senate say?
What should you watch out for in such situations?
Practical consequences
Recommendations
What happened?
In October 2025, the Senate reviewed a case in which a member (shareholder) of a company contested a tax invoice issued to the company by the State Revenue Service (SRS). However, the shareholder did not contest it immediately after the invoice was issued, but only after the SRS requested that the shareholder personally pay the invoice. This was because the shareholder was included in the list of persons of risk. The company itself did not contest the invoice.
