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Document 62016CN0276
Case C-276/16: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 17 May 2016 — Preqù Italia s.r.l. v Agenzia delle Dogane e dei Monopoli
Case C-276/16: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 17 May 2016 — Preqù Italia s.r.l. v Agenzia delle Dogane e dei Monopoli
Case C-276/16: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 17 May 2016 — Preqù Italia s.r.l. v Agenzia delle Dogane e dei Monopoli
OJ C 305, 22.8.2016, p. 13–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
22.8.2016 |
EN |
Official Journal of the European Union |
C 305/13 |
Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 17 May 2016 — Preqù Italia s.r.l. v Agenzia delle Dogane e dei Monopoli
(Case C-276/16)
(2016/C 305/18)
Language of the case: Italian
Referring court
Corte suprema di cassazione
Parties to the main proceedings
Appellant: Preqù Italia s.r.l.
Respondent: Agenzia delle Dogane e dei Monopoli
Question referred
Is the Italian [tax] legislation [in question] contrary to the general principle of EU law that parties have a right to be heard in administrative procedures in that it does not provide, in favour of a taxpayer who has not been heard prior to the adoption of a tax measure by the customs authorities, for the suspension of that measure as the normal consequence of the lodging of an appeal?