Asunto C-298/16: Sentencia del Tribunal de Justicia (Sala Tercera) de 9 de noviembre de 2017 (petición de decisión prejudicial planteada por la Curtea de Apel Cluj — Rumanía) — Teodor Ispas, Anduta Ispas/Direcţia Generală a Finanţelor Publice Cluj (Procedimiento prejudicial — Principios generales del Derecho de la Unión — Derecho a una buena administración y derecho de defensa — Normativa tributaria nacional que establece el derecho a ser oído y a ser informado durante un procedimiento administrativo tributario — Resolución relativa a una liquidación complementaria del impuesto sobre el valor añadido girada por las autoridades tributarias nacionales sin conceder al contribuyente acceso a la información y los documentos que sirven de base a la mencionada resolución)

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