Taxpayers' Rights and Tax Administration in Montenegro




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НазваниеTaxpayers' Rights and Tax Administration in Montenegro
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источникhttp://www.nispa.org/news/papers/wg5/Goranovic.rtf
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Table 2


State

Right of entry in

Right to search with warrant in

Seizure of documentation

offices

home

offices

home

restricted

with warrant

Australia

Free, without advice

Evasion only

Yes

If evasion doubted

Yes

Austria

Free

Yes, restricted

Yes

Offence

Yes

Spain

Free, with taxpayer's consent

Yes, if not objected by taxpayer

Yes




No

Sweden

Free

With taxpayer's presence

Yes

Yes

Several evasions

Yes

Switzerland

Only under tax.investig.

Yes

Yes

Several evasions

Yes

Turkey

Only in working hours

With warrant

Yes

Yes

If evasion doubted

Yes

UK

Only with warrant if evasion doubted

Yes

Yes

If evasion doubted

Yes

USA

Free, with taxpayer's consent

Yes

Yes

Tax offence

Yes

Belgium

Free in reasonable hours

From 5.00-21.00

No

Yes

Tax offence

No

Canada

Free

No

Yes

If evasion doubted

Yes

Denmark

Free

Yes

Yes

Tax offence

Yes

Finland

Free

Only if evasion doubted

Yes

Yes

If evasion doubted

Yes

France

With taxpayer's consent

Yes

Yes

If evasion doubted

Yes

Germany

Only if evasion doubted or in regular inspection

Yes

Yes

If evasion doubted

Yes

Greece

Free, in working hours

No

Yes

If evasion doubted

Yes

Ireland

Free, in prescr. hours

No

No

-

No

Italy

Free in working hours

Previous authoriz.

Yes

Yes

Docs. and records cannot be copied

Only if safes opened, docs. sealed

Japan

Free

No, except in criminal cases

No

Crim. case

Yes

Holland

Free, but with taxpayer's consent if no warrant

Yes

Yes

Crim. case

No

N. Zealand

Free, incl. third parties

No

No

Crim. case

No

Norway

Free

With taxpayer present

No

Yes

Crim. case

No

Portugal

Free

Only with taxpayer's consent or warrant

No

Yes

Docs. can be taken temporarily

No

Yugoslavia

Free

With warrant

Yes

Yes

If evasion doubted

No
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