In this case the Administrative Court ruled, inter alia, that the tax authority’s request for the taxpayer to submit the accounts of a foreign related person in a tax inspection pursuant to Article 40 (ZDAVP-2) was correct.
“The applicant cannot succeed in its objections relating to the order for production of documents (the accounts of the related company) issued in the course of the supervision procedure. First of all, since it is not apparent from the file that the (non-)execution of the order had any effect on the contested decision. Furthermore, in the Court’s view, the decision was correctly issued on the appropriate legal basis, namely Article 40 ZDATP-2, which relates to the provision of related party documentation. It is one of the mandatory provisions which give concrete effect to the principle of the duty to provide information laid down in Article 10 ZDATP-2. It is expressly provided that the person referred to in Article 31 ZDATP-2, and therefore also the plaintiff, is obliged to provide the tax authority, upon request, with the documentation held by a related person, as defined by the Tax Act, who is not established in the Republic of Slovenia or does not reside in the Republic of Slovenia.”
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UPRS_sodba_I_U_1984_2013-16.09.2014