Is permitted to challenge a request for information from the SRS?
I am gradually compiling the last year's most important tax court cases.
Blog content:
The essence of the matter
How can I know if I am obliged to respond?
What does this mean in practical terms?
Examples 1-4
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If you want to read more about this
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The essence of the case
In this case, the SRS requested information from the company about its employees, asking for details about the objects where the employees had performed and continue to perform work, as well as about transactions with customers to whom these employees had provided services. The Senate pointed out in this case that a distinction must be made between whether I, as the recipient of the SRS letter, have the right to contest this request immediately or only if it later results in a decision by the SRS.
If there is an obligation to respond (rather than a right to be heard), the SRS request is contestable. If there is no obligation to respond, the request is not an administrative act and cannot be contested. If the SRS request cannot be contested, it will usually be contestable later if the SRS’s actions result in a decision that is unfavorable to a person. Then, in the process of challenging this decision, you will also be able to complain about everything that happened before the decision was made.
However, the issue turned out to be more complex than I had initially thought.
