Asunto C-348/07: Petición de decisión prejudicial planteada por el Landgericht Hamburg (Alemania) el 27 de julio de 2007 — Turgay Semen/Deutsche Tamoil GmbH
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Petición de decisión prejudicial planteada por el Landgericht Hamburg (Alemania) el 27 de julio de 2007 -
Turgay Semen/Deutsche Tamoil GmbH
(Asunto C-348/07)
(2007/C 235/16)
Lengua de procedimiento: alemán
Órgano jurisdiccional remitente
Landgericht Hamburg
Partes en el procedimiento principal
Demandante: Turgay Semen
Demandadas: Deutsche Tamoil GmbH
Cuestiones prejudiciales
1) ¿Es compatible con el artículo 17, apartado 2, letra a), de la Directiva 86/653/CEE del Consejo (1) de 18 de diciembre de 1986 relativa a la coordinación de los derechos de los Estados Miembros en lo referente a los agentes comerciales independientes, que el derecho de una agente comercial a una indemnización esté limitado a la pérdida de comisiones derivada de la terminación de su contrato, aunque las ventajas que conserva el empresario sean superiores?
2) En el supuesto de que el empresario pertenezca a un grupo de sociedades, ¿deben tomarse también en cuenta a este fin las ventajas obtenidas por las sociedades del grupo?
(1) DO L 382, p. 17.
Partes en el procedimiento principal
Recurrente: Sopropé - Organizações de Calçado, Lda.
Recurrida: Fazenda Pública
Cuestiones prejudiciales
1) ¿Resulta conforme con el principio de respeto del derecho de defensa el plazo de 8 (ocho) a 15 (quince) días que fijan los artículos 60, apartado 6, de la Lei Geral Tributária y 60, apartado 2, del Regime Complementar do Procedimento de Inspecção Tributária, aprobado por el Decreto-ley 413/98, de 31 de diciembre, para el ejercicio, oral o por escrito, del derecho de audiencia por el contribuyente?
2) Puede considerarse que constituye un plazo razonable para el ejercicio del derecho de defensa del importador un plazo de 13 (trece) días, comprendido entre la notificación efectuada por la autoridad aduanera al importador comunitario (en este caso, una pequeña empresa portuguesa de comercio de...
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