Yes. The right to be heard orally, guaranteed by Article 6(1) of the ECHR in criminal proceedings (such as proceedings for tax evasion), is not automatic. A taxpayer wishing to exercise this right must make an express request to that effect, which may be done up to the final cantonal instance. However, this right does not apply to tax reassessment proceedings, which are not of a criminal nature. In practice, a hearing of the taxpayer may backfire. It is therefore advisable to weigh the interests involved before making any request.