Abstract
Based upon a violation of Art 47 of the Charter of Fundamental Rights of the European Union (hereinafter: the Charter) the Supreme Administrative Court (Verwaltungsgerichtshof) repealed a decision of the Independent Tax Panel which had denied the applicant an oral hearing. It thereby ruled for the first time that by the law of the European Union the Supreme Administrative Court itself is obligated to implement the Charter, even though the Austrian Constitutional Court in an earlier judgment had qualified the rights of the Charter to be equivalent to constitutionally guaranteed rights.
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