Taxable Person’s Fundamental Rights in Tax Proceedings: The ECJ and the Italian Jurisprudence

Abstract

The right to defence under the EU Charter of Fundamental Rights applies to the harmonized VAT system. In this article, the authors analyse the Glencore Agriculture Hungary case (C-189/19) with the aim of understanding to what extent and when the right to access to the evidence should be guaranteed in order to ensure the taxable person’s right to defence. In this regard, the authors noticed that the Italian legislation, jurisprudence and practice of the tax authority are not complying with a recent ECJ decision.