Request for a preliminary ruling from the Pécsi Törvényszék (Hungary) lodged on 25 November 2020 – Tolnatext Bt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

(Case C-636/20)

Language of the case: Hungarian

Referring court

Pécsi Törvényszék

Parties to the main proceedings

Applicant: Tolnatext Bt.

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Question referred

Must Article 22(6) and Article 29 of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code ¹ be interpreted as meaning that, with regard to procedures carried out by a customs authority which is not acting in a judicial capacity, that authority must grant a right to be heard in procedures undertaken ex officio as well as in those undertaken on application?

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¹ Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).