- The right to be heard must be guaranteed even if not explicitly provided for in the regulations governing the procedure for the refund of VAT to non-established businesses.
- The right to defense is a general principle of Community law that applies when the Administration intends to adopt an act that is harmful to a person.
- Member States’ administrations are obliged to respect this right, which includes the right to be heard, even if the applicable EU legislation does not expressly provide for such a formal requirement.
- This general principle of law is also recognized in our domestic legal system.
- This reiterates the criteria of the resolution of 22-11-2023.
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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