Article 122 - Scope of Enquiry

(1) Subject to Article 122(2), an enquiry into a return filed under Article 109 may extend to anything contained in the return, or required to be contained in the return, including any claim.
(2) If a notice of enquiry is given as a result of an amendment of a return under Article 116
(a) at a time when it is no longer possible to give notice of enquiry under Article 121(2)(a) or (b); or
(b) after an enquiry into the return has been completed,
the enquiry is limited to matters to which the amendment relates or which are affected by the amendment.
Amended (as from 18th June 2014)