59Since the referring court questions the compatibility of a practice of the tax authority that consists in taking into account such an infringement, even though it has not previously been established by the competent administrative body, it must be recalled, as the right to a fair hearing is enshrined in Article 47 of the Charter, that under that article, everyone whose rights and freedoms guaranteed by EU law are infringed has the right to an effective remedy before a tribunal in accordance with the conditions laid down therein. Therefore, the latter does not apply for the purposes of examining the lawfulness of an administrative practice.
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