The right to defence under the EU Charter of Fundamental Rights applies to the harmonized VAT system. In this article, the authors analyse the Glencore Agriculture Hungary case (C-189/19) with the aim of understanding to what extent and when the right to access to the evidence should be guaranteed in order to ensure the taxable person’s right to defence. In this regard, the authors noticed that the Italian legislation, jurisprudence and practice of the tax authority are not complying with a recent ECJ decision.
Taxable person’s fundamental rights in tax proceedings: the ECJ and the italian jurisprudence
Contrino, Angelo
;
2020
Abstract
The right to defence under the EU Charter of Fundamental Rights applies to the harmonized VAT system. In this article, the authors analyse the Glencore Agriculture Hungary case (C-189/19) with the aim of understanding to what extent and when the right to access to the evidence should be guaranteed in order to ensure the taxable person’s right to defence. In this regard, the authors noticed that the Italian legislation, jurisprudence and practice of the tax authority are not complying with a recent ECJ decision.File in questo prodotto:
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DIRITTI FONDAMENTALI - European Union_Italy - Taxable Person’s Fundamental Rights in Tax Proceedings_ The ECJ and the Italian Jurisprudence - IBFD[1].pdf
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