48As a corollary of those obligations on the person making a refund application, it must be stated that, although Directive 2008/9 does not contain provisions relating to the possibility for that person to rectify his or her refund application, except in the specific case of a change in the deductible proportion, provided for in Article 13 of that directive, which is not relevant in the present case, or the possibility of submitting a new refund application following the withdrawal of the first, it must however be recalled that, where a Member State implements EU law, the requirements pertaining to the right to good 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. 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 (judgment of 14 May 2020, Agrobet CZ, C‑446/18, EU:C:2020:369, paragraphs 43 and 44).
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