Opinion of Advocate General Bobek in the case Ispas.

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.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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