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CJEU Case C-298/16 / Opinion

Teodor Ispas and Anduţa Ispas v Direcţia Generală a Finanţelor Publice Cluj.

Policy area:
Taxation
Deciding Body type:
Court of Justice of the European Union
Deciding Body:
Advocate General
Type:
Opinion
Decision date:
07/09/2017

Key facts of the case:

Reference for a preliminary ruling — Tax assessment notices establishing value added tax due — Procedural rights of taxpayers in the national procedure for collection of value added tax — Scope of application of EU fundamental rights — Rights of the defence — Article 41 of the Charter of Fundamental Rights of the European Union — Right to be heard — Access to the file — Right to have access to information and documents forming the basis of a decision.

Outcome of the case:

In the light of the aforementioned considerations, I propose that the Court of Justice answer the question posed by the Curtea de Apel Cluj (Court of Appeal, Cluj, Romania) as follows:

The general principle of respect for the rights of the defence requires that, in a national value added tax collection procedure, an individual should have access, upon request, to the information and documents forming the basis of the administrative decision setting out his VAT obligations.