Comunicaciones al DO nº C-486/19 of Tribunal de Justicia, August 16, 2019
Resolution Date | August 16, 2019 |
Issuing Organization | Tribunal de Justicia |
Decision Number | C-486/19 |
Petición de decisión prejudicial planteada por el Korkein oikeus (Finlandia) el 25 de junio de 2019 - Syyttäjä yTulli
(Asunto C-486/19)
Lengua de procedimiento: finés
Órgano jurisdiccional remitente
Korkein oikeus
Partes en el procedimiento principal
Recurrentes: A y B
Recurridas: Syyttäjä y Tulli
Cuestiones prejudiciales
1) ¿Debe interpretarse el Derecho de la Unión en el sentido de que se opone a que una persona física que actúa en nombre de una empresa sometida a impuesto y que ha incumplido las obligaciones resultantes del impuesto especial que grava los helados sea condenada a una sanción penal debido a dicho incumplimiento, en caso de que proceda considerar que la exención de otras empresas que ejercen una actividad relativa a productos similares constituye una ayuda en el sentido del 107 TFUE, apartado 1?
2) En caso de respuesta afirmativa a la primera...
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