The right of a person to a prior hearing. Breaches of Code for Books and Records. Comments on decision 5880/2005 of the administrative Court of the First Instance in Enterprise.

This article aims to highlight the importance of applying the constitutional right of previous hearing (Article 20 (2)) in the field of tax law, in particular the Code of Books and Records. More specifically, it analyses the right to a prior hearing of the citizens when the Public Administation imposes a fine for breaches of the Code of Books and Records.