The objective of this article is to explore what is the second infield tax audit, to highlight legal problems connected to it and find possible solutions. The focus is set on the second infield tax audit held by the higher tax authority in order to control the activity of the subordinate tax body when a court’s decision was issued in relation to the initial tax audit. In practice, administrative bodies use the second infield tax audit to override the decision of a court, which results in a violation of the global principle of certainty of the legal regulation and the principle of binding nature of a court decision.