CJEU Case C-298/16 / Judgment

Teodor Ispas and Anduţa Ispas v Direcţia Generală a Finanţelor Publice Cluj
Deciding body type
Court of Justice of the European Union
Deciding body
Court (Third Chamber)
Decision date
09/11/2017
ECLI (European case law identifier)
ECLI:EU:C:2017:843

Whereas this judgement does not relate to the Charter of Fundamental Rights of the European Union it is included in the case law database because it is referred to in FRA’s Charter e-guidance. The latter is an online tool guiding judges and other legal practitioners through the relevant questions concerning the applicability of the Charter.

 

  • CJEU Case C-298/16 / Judgment

    Key facts of the case:

    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.

    Outcome of the case:

    On those grounds, the Court (Third Chamber) hereby rules:

    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.

  • Relevance of Charter

    Whereas this judgement does not relate to the Charter of Fundamental Rights of the European Union it is included in the case law database because it is referred to in FRA’s Charter e-guidance. The latter is an online tool guiding judges and other legal practitioners through the relevant questions concerning the applicability of the Charter.