Language of document :

Judgment of the Court (Third Chamber) of 9 November 2017 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — Teodor Ispas, Anduţa Ispas v Direcţia Generală a Finanţelor Publice Cluj

(Case C-298/16) 1

(Reference for a preliminary ruling — General principles of EU law — Right to good administration and rights of the defence — National tax rules providing for the right to be heard and the right to be informed during an administrative tax procedure — Decision to levy value added tax issued by the national tax authorities without giving the taxpayer access to the information and the documents upon which that decision was based)

Language of the case: Romanian

Referring court

Curtea de Apel Cluj

Parties to the main proceedings

Applicants: Teodor Ispas, Anduţa Ispas

Defendant: Direcţia Generală a Finanţelor Publice Cluj

Operative part of the judgment

The general principle of EU law of respect for the rights of the defence must be interpreted as a requirement that, in national administrative procedures of inspection and establishment of the basis for the assessment of value added tax, an individual is to have the opportunity to have communicated to him, at his request, the information and documents in the administrative file and considered by the public authority when it adopted its decision, unless objectives of public interest warrant restricting access to that information and those documents.


1 OJ C 314, 29.08.2016.