CJEU (C-129/13, C-130/13: Kamino; Datema Hellmann: Infringement of the right to be heard. Legal consequences of non-observance of the rights of the defence)

Authors
Publication date 2014
Journal Highlights & insights on European taxation
Article number 287
Volume | Issue number 2014 | 9
Pages (from-to) 131-142
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Abstract
A person’s right to be heard before the adoption of any decision liable to adversely affect his interests is infringed, even though he can express his views during a subsequent administrative objection stage, if national legislation does not allow the addressees of such a procedure to obtain suspension of its implementation until its possible amendment. Such is the case, in any event, if national law restricts the grant of such suspension where there is good reason to believe that the disputed decision is inconsistent with material legislation or that irreparable damage is to be feared for the person concerned. An infringement entails the annulment of the decision taken at the end of the administrative procedure at issue only if, without such an irregularity, the outcome of the procedure might have been different.
Document type Case note
Language English
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