The operative part of uniformity decision no. 1/2013 KMJE

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In administrative cases under Chapter XX of Act III of 1952 on the Code of Civil Procedure, tax secret qualifies as a secret defined in a separate act according to the first sentence of Article 119, paragraph (2) of the Code of Civil Procedure. In the judicial proceeding tax secret shall be treated in compliance with the principle of purpose limitation.

In administrative cases the parties shall have access to all information on tax secrets involved in the case. A tax secret about which no information is provided cannot be used as evidence.

In the judicial review procedure of an administrative decision the experts appointed by the court are entitled to get to know and assess all those tax secrets that they need to know in order to complete their duties.