EU law principles

By judgment dated 25.02.2014, the European Court of Justice confirmed the right of every person to be heard before a detrimental measure is issued against them. The compulsory and preliminary right of controverting, set forth by Case Sopropé, has been recognized as an EU law principle and therefore its application can be directly invoked by the taxpayer to the national judges.
The right of controverting is not only about the right to state the taxpayer’s point of view about the sanctions issued by the authority, but it also refers to the right be heard and to raise objections before the final decision is adopted (C-29/13 and 30/13, Global Trans Lodzhistik OOD vs Nachalnik na Mitnitsa Stolichna).