[TomMarius]

> When a company gets audited by the tax office of a country, they similarly have to defend their finances and prove that they were following relevant tax laws

Not true. There are some countries where it works like this, but also countries where it's the opposite. In some EU countries this got ruled as unconstitutional. In some other countries, this got ruled by the highest court of law as unlawful.

> This is a corporate regulation, not a criminal case.

That doesn't matter in most EU countries.