**Disclaimer**

A step forward compared to the Sabou decision was obtained with the decision 16 May 2017, Berlioz (C-682/15), in which ECJ established that the taxpayer can legitimately access, at least in part, the file of the exchange information, without any opposition to the protection of dip-

In order to ensure an efficacious involvement of the taxpayer in the tax authority decision as alternative to the tax litigation, so as to bring the relationship between taxpayers and Tax Authority on equity and cooperation in good faith, it is necessary that the "right to be heard"

Also because such principles, it should be noted, stem from constitutional principles, such as the principle of sound administration (Art. 97 Italian Constitution), fairness and solidarity

In general terms, it can be said that contradictory procedure or the participation of private individuals in the formation of acts of the public administration is a juridically protected instrument; has acquired, that is, the dignity of a guaranteed legal "good" in favor of the

So, the "right to be heard" is a fundamental right of all participants in an administrative procedure, and they can make use of this right throughout the entire procedure, making allegations and submitting documents; this right is formalized in the hearing that must take place

The "right to be heard" must always be possible, so as not to create unequal treatment between harmonized and non-harmonized taxes and allow the respect to the constitutional principles. As well as, in tax exchange of information proceedings, it should be implemented specific "participation rights" to safeguard the legitimate interests of taxpayers affected by cross-border requests of information in different administrative or judicial proceedings. Those "participation rights" should include the notification of the request for information to the taxpayer; the "right to be heard" before transmitting the information to the requesting state, and the right to challenge the decision of the requested state concerning the transmission of the infor-

It is therefore necessary to state that the recipient of a tax claim, whether harmonized or not, interests or penalties, has the right to be informed before the proceedings are completed by issuing the act in which the tax claim is expressed. The right of the recipient to be informed

There is a general principle according to which the recipient of a tax claim has the right to contradictory procedure, that is to express his point of view in contrast with that of the Financial

become a mechanism fully available for taxpayers in every procedure.

immediately before the administration makes a decision [17].

lomatic relations between States.

134 Public Management and Administration

(Arts. 3 Italian Constitution).

**6. Conclusion**

citizen [11].

mation gathered.

before being harmed is undeniable [11].

Administration before the final act is issued.

Michele Mauro is Author of paragraphs n. 5 and n. 6. Claudia Fava is Author of paragraphs n. 1 and n. 2. Alessandra Kostner is Author of paragraphs n. 3 and n. 4.

#### **Author details**

Michele Mauro\*, Claudia Fava and Alessandra Kostner

\*Address all correspondence to: michelemauromail@gmail.com

University of Calabria, Rende, Italy

#### **References**


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