In the case under review, the Tax Administrator received information from the Police on the movement of a motor vehicle that was recorded by a camera system operated for the purpose of ensuring public order in traffic. However, the information obtained did not correspond to the data in the journey book kept by the taxpayer. The Supreme Administrative Court concluded that the Tax Administrator was entitled to request the relevant recordings from the Police, as they were data necessary for tax administration, and the Police is the entity obliged to provide such data to the Tax Administrator upon request. This irregularity resulted in the failure of the taxpayer to demonstrate that the conditions for entitlement to the VAT deduction were met, and the Tax Administrator assessed the excessive deduction in a lower amount.

The Constitutional Court annulled the judgment of the Supreme Administrative Court, as the Supreme Administrative Court did not deal with the matter whether the Police were entitled to process the previously obtained camera recordings at the request of the Tax Administrator, i.e. to sort them into the form required by the Tax Administrator. Therefore, the Supreme Administrative Court must assess the matter again in the light of the judgment of the Constitutional Court.