Opinion of Advocate General Bobek, 7 September 2017, in the Case C 298/16 Teodor Ispas Anduța Ispas v. Direcția Generală a Finanțelor Publice Cluj – Article 41 CFR of the EU – Tax assessment notices establishing value added tax due – Procedural rights of taxpayers in the national procedure for collection of value added tax – Scope of application of EU fundamental rights – Rights of the defence – Article 41 of the CFR of the EU – Right to be heard – Access to the file – Right to have access to information and documents forming the basis of a decision

The Advocate General Bobek, in the Case C‑298/16 Teodor Ispas Anduța Ispas v. Direcția Generală a Finanțelor Publice Cluj (Request for a preliminary ruling from the Curtea de Apel Cluj – Court of Appeal, Cluj, Romania -), has rendered on 7 September 2017 the following Opinion:

• 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.

Full text of the Opinion