Electronic documents collected in the course of tax proceedings and an action to determine the existence or non-existence of a legal relationship or right brought pursuant to Art. 1891 of the C.C.P. (a claim by the tax authority)

Abstract

Evidence in civil proceedings initiated by the tax authority pursuant to Art. 189¹ of the Code of Civil Procedure can amount to an electronically signed electronic document, and a document in the form of a text or image. These may be documents prepared both in the course of tax proceedings by the tax authority, as well as documents attached to the case files on the basis of relevant evidence requests of the parties to the proceedings, as long as they are of significant importance for the resolution of the case.