This principle provides that a person who is the subject of an administrative procedure or decision which may have an adverse effect on him (for example, an inspection, assessment to tax, and/or penalty) must be able to access the evidence on which that procedure or decision was based, and make known their views. Further, 'If the national court finds that the taxable person did not have that opportunity or that that evidence was obtained in the context
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:14