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Document C2007/235/17

Case C-349/07: Reference for a preliminary ruling from the Supremo Tribunal Administrativo lodged on 27 July 2007 — Sopropé — Organizações de Calçado, Lda v Direcção Regional de Contencioso e Controlo Aduaneiro

OJ C 235, 6.10.2007, p. 10–10 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

6.10.2007   

EN

Official Journal of the European Union

C 235/10

Reference for a preliminary ruling from the Supremo Tribunal Administrativo lodged on 27 July 2007 — Sopropé — Organizações de Calçado, Lda v Direcção Regional de Contencioso e Controlo Aduaneiro

(Case C-349/07)

(2007/C 235/17)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Sopropé — Organizações de Calçado, Lda

Defendant: Direcção Regional de Contencioso e Controlo Aduaneiro

Question referred

1.

Is the period of 8 (eight) to 15 (fifteen) days set by Article 60(6) of the Lei Geral Tributária (General Tax Law) and by Article 60(2) of the Regime Complementar do Procedimento de Inspecção Tributária (Supplementary Rules of Procedure of the Tax Inspectorate), approved by Decree-Law No 413/98 of 31 de December 1998, for the exercise by the taxpayer either orally or in writing of the right to a hearing compatible with the principle of respect for the rights of the defence?

2.

May a period of 13 (thirteen) days, reckoned from the notification made by the customs authority to a Community importer (in this case a small undertaking dealing in footwear) to exercise its right to a prior hearing in 8 (eight) days and the date of notification to pay import duties in 10 (ten) days in relation to 52 imports of footwear from the far east under the GSP made over a period of two-and-a-half years (between 2000 and mid-2002), be considered reasonable for an importer to exercise its rights of defence?
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