Title: The right to adversarial procedure in administrative taxation proceedings is a fundamental right of the Community legal system

Date: 02/13/2009

Subject: The Court of Justice, with an important decision, has recognized that the right to adversarial procedure in administrative taxation proceedings is a fundamental principle of the Community legal system, which imposes to give the taxpayer the instruments to expose his defence before the conclusion of the taxation proceeding, and that such defence must be really examined by the administrative authority. Such principle seems to have the strength to expand and to be capable to determine a rethinking of the Constitutional Court and Court of Cassation’s trend in the matter of adversarial procedure in taxation proceedings

Original language: Italian

Classification: Justice - Art. 47 Right to an effective remedy before a tribunal - Fair trial, public hearing - Art. 48 Rights of defence

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