Europa Basis of assessment – estimated assessment – statement of reasons – when an estimated assessment is made, which, by briefly setting forth the essential factor on which it is based, is sufficient in law, the administration is not bound to explain such assessment in detail or reproduce the accounting documents and technical analyses on which it is based. When an undertaking supplies explanations which are not irrelevant, the high authority, as defendant, may not restrict itself to a mere assertion that these explanations are not entirely conclusive and abstain from stating the reasons for its decision.
Citations:
C-8/65, [1966] EUECJ C-8/65
Links:
European
Updated: 20 May 2022; Ref: scu.131781