43In this connection, it must first be recalled that, where a Member State implements EU law, the requirements pertaining to the right to sound administration, which reflects a general principle of EU law, and in particular the right of every person to have his or her affairs handled impartially and within a reasonable period of time, are applicable in a tax inspection procedure (see, by analogy, judgment of 8 May 2014, N., C‑604/12, EU:C:2014:302, paragraphs 49 and 50).
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