Sopropé. Principle of respect for the rights of the defence. ECJ (comments by Van Eijsden)

This decision of the ECJ demonstrates that if a national tax authority applies Community law in any national proceedings which could have an adverse impact on individuals, it must take into account a reasonable time limit in which the taxpayer can make known his view as regards the information on which the tax authority intends to base its decision. In general, a time limit of 8-15 days will be sufficient.