Evidence unlawfully obtained during a visit from the tax authorities is not necessarily excluded

Recently, the Court of Cassation ruled on the possibility to use evidence that was unlawfully obtained by the tax authorities during a home visit (Cass. 21 April 2022, F.17.0136.N).
When tax authorities visit a taxpayer’s private premises without prior (legally valid) authorisation from the Police court, the evidence obtained during the visit is not automatically excluded. The Court of Cassation ruled that, even in such cases, the exclusion of evidence is only necessary (and possible) when the so-called “Antigone test in tax matters” requires it.
With its Tax Audit Readiness offering, which includes a thorough training and customised roadmaps, Deloitte Legal can help you prepare for tax audits and (unannounced) visits from the tax authorities.

Source Deloitte

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