C-298/16Teodor Ispas and Anduţa Ispas v Direcţia Generală a Finanţelor Publice Cluj

Domstolens egne nøkkelord

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.

Tolker