Judgment of the Court (Seventh Chamber) of 20 December 2017

Prequ' Italia Srl v Agenzia delle Dogane e dei Monopoli

Request for a preliminary ruling from the Corte suprema di cassazione

Reference for a preliminary ruling — Principle of protection of the rights of the defence — Right to be heard — Regulation (EEC) No 2913/92 — Community Customs Code — Article 244 — Recovery of a customs debt — Lack of prior hearing of the addressee before the adoption of an amended tax assessment — Right of the addressee to obtain suspension of the implementation of the amended tax assessment — Lack of automatic suspension in the event of the bringing of administrative proceedings — Reference to the conditions provided for in Article 244 of the Customs Code

Case C-276/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
National decision following the preliminary ruling
11/04/2018 Prequ' Italia
External Link
Judgment (OJ)
09/02/2018 Prequ' Italia
Free movement of goods
- Customs Union and Common Customs Tariff
  • Free movement of goods
  • - Customs Union and Common Customs Tariff
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Judgment
ECLI:EU:C:2017:1010		 20/12/2017 Prequ' Italia
Free movement of goods
- Customs Union and Common Customs Tariff
  • Free movement of goods
  • - Customs Union and Common Customs Tariff
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:1010		 20/12/2017 Prequ' Italia
Free movement of goods
- Customs Union and Common Customs Tariff
  • Free movement of goods
  • - Customs Union and Common Customs Tariff
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
05/08/2016 Prequ' Italia
Free movement of goods
- Customs Union and Common Customs Tariff
  • Free movement of goods
  • - Customs Union and Common Customs Tariff
View pdf documents
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
-
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.05 Rights of the defence and procedural guarantees
-
2 Institutional framework of the European Union
  2.06 Financial provisions
    2.06.02 Own resources of the European Union
-
4 Internal policy of the European Union
  4.02 Free movement of goods
    4.02.04 Customs union
      4.02.04.09 Import or export procedures


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 17/05/2016

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

20/12/2017


References

Publication in the Official Journal

Judgment: OJ C 72 from 26.02.2018, p.12

Application: OJ C 305 from 22.08.2016, p.13

Name of the parties

Prequ' Italia

Notes on Academic Writings

  1. Hummel, Carina: Beslissingen in belastingzaken 2018 nº 6 p.1251-1254 (NL)
  2. Gazin, Fabienne: Droits fondamentaux - Droit d'être entendu, Europe 2018, Février nº 2, Comm. 43 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Corte suprema di cassazione - Italy

Subject-matter

  • Free movement of goods
  • - Customs Union and Common Customs Tariff

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

Information not available

Judge-Rapporteur

Rosas

Advocate General

Information not available

Language(s) of the Case

  • Italian

Language(s) of the Opinion

    Information not available