The Supreme Arbitration Court in its Resolution dated 18 April 2006 N 16470/05 states that documents provided by taxpayers to support their position in a lawsuit with the tax authorities are admissible as evidence only if the tax authorities have been acknowledged about the documents existence. The Resolution, although issued in respect of a specific case, may be used by other courts as an obligatory direction and this may create problems with submission of documents discovered by taxpayers after a tax audit. Also this makes the taxpayers pay particular attention to having a confirmation that documents were in due course forwarded to the tax authorities and the tax authorities should have therefore been aware of them. The position of the Supreme Arbitration Court, however, unlawfully limits the taxpayers? defense, therefore may be argued in the Constitutional court.