7. The investigation phase

7.1 The investigatory powers of the tax authorities and the Constitution the principle of legality (article 23 Const.) non-discretionary activities and required permissions constitutional guarantees of the inviolability of the home 7.2 The powers and faculties Requests for documents Access, inspections and audits the contradictory the report on findings 7.3. Delayed protection by appeal vs the notice of assessment 7.4. International cooperation according to the conventions against double taxation and the EU directive