ISPAS (General Principles of Eu Law – Right To Good Administration and Rights of The Defencea): ECJ 9 Nov 2017

Judgment – Reference for a preliminary ruling – General principles of EU law – Right to good administration and rights of the defence – National tax rules providing for the right to be heard and the right to be informed during an administrative tax procedure – Decision to levy value added tax issued by the national tax authorities without giving the taxpayer access to the information and the documents upon which that decision was based


C-298/16, [2017] EUECJ C-298/16, ECLI:EU:C:2017:843





Taxes Management

Updated: 01 April 2022; Ref: scu.599682