Life experience of tax authorities, i.e. hammer againsttaxpayers or praise of folly

This article is aimed at the critical analysis of the tax authorities’ practise of referring to the life experience whileevaluating evidence. The material for the analysis consists of a few examples of court judgments showing howtax authorities refer to the “life experience”. The analysis shows that such a reasoning can provide for a hammeragainst taxpayers, since many times there is no possibility to enter a reasonable discussion with such a reasoning,hence, any attempt of taxpayer to defend themselves can end in a probatio diabolica. The analysed way ofreasoning can also constitute “praise of folly” since it can lead to adverse consequences for the taxpayers, whopresent exceptional qualities while conducting their affairs.