Reference for a preliminary ruling from the Nejvyšší správní soud (České republiky) lodged on 30 May 2008 - Milan Kyrian v Celní úřad Tábor

(Case C-233/08)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: Milan Kyrian

Defendant: Celní úřad Tábor

Questions referred

Must Article 12(3) of Council Directive of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures be interpreted as meaning that, where measures for enforcement of a claim are contested before the court of a Member State in which the requested authority has its seat, that court is entitled, in accordance with the legislation of that Member State, to review whether the instrument permitting enforcement (enforcement order) is enforceable and has been properly served on the debtor? ¹

Does it follow from general legal principles of Community law, in particular from the principles of a right to a fair trial, sound administration and the rule of law, that service of the instrument permitting enforcement (enforcement order) on the debtor in a language other than one he understands, which, moreover, is not an official language of the State in which it is served on the debtor, constitutes a defect which makes it possible to refuse to enforce on the basis of such an instrument permitting enforcement (enforcement order)?

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¹ - FOOTNOTE L73, s. 18.