Tax inspection of legal entities exempted from corporate income tax - follow-up audit

general assembly on August 13, 2013

In its report to the Federal Parliament, the Court of Audit analyses to what extent the conclusions of its 2003 audit on tax inspection of legal entities exempted from corporate tax income have been carried out. The Court found that many of its recommendations have been taken into account. Tax inspection of legal entities has been thoroughly reorganised while actions have been taken and changes made in the organisation and in the working methods, increasing the efficiency of the public service. However, the Court is of the opinion that further improvement is possible and has therefore issued some new recommendations.