Abstract
The paper deals with the relationship between the regulation of tax inspection, which is the most important inspection agenda contained in the Tax Code, and the general regulation of inspection procedures of public administration in the Inspection Code, as well as the suitability/possibility of applying the regulation of tax inspection when performing "non-tax" (and "non-customs") inspection agendas of the customs authorities. The content comparison of the Inspection Code and the Tax Code leads to the conclusion that the subsidiary application of the Inspection Code in the performance of tax control is not necessary and that the lack of regulations of the tax control is essentially only the absence of an explicit exclusion of the Inspection Code.
For some "non-tax" (and "non-customs") inspection agendas of the customs authorities, on the contrary (compared to the subsidiary application of the Tax Code), the subsidiary application of the Inspection Code may be more meaningful.