Jaak Siim lecturing about surveillance activities of tax auditors
On 3 April 2019, accounting news magazine Raamatupidamisuudised is organising a seminar where senior associate Jaak Siim is giving a lecture on „Surveillance activities of tax auditors and secret cooperation“.
The law makers have given the Estonian Tax and Customs Board the right to perform within criminal proceedings several acts that violate the rights of tax payers much more intensely than the activities of tax auditors during a usual tax audit. Among other, auditors have the right to demand data from communication companies, perform surveillance activities, involve persons into secret cooperation, use shadow persons and various conspiracy measures. Based on the prevailing standpoints of courts, Jaak Siim is explaining at the seminar in which cases such activities are allowed and which procedural principles should be followed in order to use the gathered information as an evidence in the upcoming proceeding.
More information (in Estonian) and registration: