Acceso usuarios
Conforme al art. 41 de la Carta de los Derechos Fundamentales de la Unión Europea, el derecho a una buena administración incluye, entre otros: el derecho de toda persona a que las instituciones traten sus asuntos imparcial y equitativamente y dentro de un plazo razonable, el derecho de toda persona a ser oída antes de que se tome en contra suya una medida individual que la afecte desfavorablemente, el derecho de toda persona a acceder su expediente y la obligación que incumbe a la administración de motivar sus decisiones. El presente estudio tiene por objeto analizar estos derechos desde la perspectiva de la revisión tributaria local.
According to article 41 of the Charter of Fundamental Rights of the European Union, the right to good administration includes among other: every person has the right to have his or her affairs handled impartially, fairly and within a reasonable time by the institutions, the right of every person to be heard, before any individual measure which would affect him or her adversely is taken, the right of every person to have access to his or her file, and the obligation of the administration to give reasons for its decisions. The purpose of this study is to analyze these rights from the perspective of the local tax review.
