The right of being heard in tax inspections

Abstract

The right of being heard of the taxpayer is addressed in this article. Within this context, the legal basis of the right of being heard is the right to a fair trial and the right of private life. Effective use of the right of being heard depends on being informed beforehand about all issues including the subject, scope and rationale of the inspection and on the ability to suggest counter-arguments, provide evidence and make objections. The article evaluates whether the right of being heard is coherent with the legislation and practice.