44Secondly, it is important to note that that principle of good administration requires administrative authorities, such as the tax authority in question in the main proceedings, when carrying out their inspection duties, to conduct a diligent and impartial examination of all the relevant matters so that they can be sure that, when they adopt a decision, they have at their disposal the most complete and reliable information possible for that purpose (see, to that effect, judgment of 2 September 2010, Commission v Scott, C‑290/07 P, EU:C:2010:480, paragraph 90 and the case-law cited). Furthermore, that obligation to act diligently, a corollary of which is the right of every person to have his or her affairs handled by the administrative authorities impartially, fairly and within a reasonable period of time, essentially requires those authorities to examine, carefully and impartially, all the relevant facts of the case, including and especially those relating to claims made by taxable persons such as Agrobet (see, by analogy, judgment of 22 October 1991, Nölle, C‑16/90, EU:C:1991:402, paragraphs 30 to 35).
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