Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 11/09/2017

Subject: The Court affirmed that the general principle of EU law of respect for the rights of the defence must be interpreted as a requirement that, in national administrative procedures of inspection and establishment of the basis for the assessment of value added tax, an individual is to have the opportunity to have communicated to him, at his request, the information and documents in the administrative file and considered by the public authority when it adopted its decision, unless objectives of public interest warrant restricting access to that information and those documents

Parties: Ispas

Classification: Citizens’ rights - Art. 41 Right to good administration by the bodies of the union - Justice - Art. 48 Rights of defence

Text