Commentary

V1.230J Respect for the rights of the defence

Part V1 General principles and rates of tax

V1.230J Respect for the rights of the defence

V1.230J Respect for the rights of the defence

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 of the criminal procedure, or used in the context of the administrative procedure, in breach

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