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Section 5

Examination of tax circumstances

(1) The competent tax authority is empowered to examine the tax circumstances.
(2) An examination under subsection (1) is permitted for investment funds to determine 1. the tax circumstances of the investment fund, 2. the conditions for taxation as a special investment fund, and 3. the bases of taxation of the investors. Sections 194 to 203 of the Fiscal Code apply accordingly.

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