Asunto C-276/16: Sentencia del Tribunal de Justicia (Sala Séptima) de 20 de diciembre de 2017 (petición de decisión prejudicial planteada por la Corte suprema di cassazione — Italia) — Prequ’ Italia Srl / Agenzia delle Dogane e dei Monopoli [Procedimiento prejudicial — Principio del respeto del derecho de defensa — Derecho a ser oído — Reglamento (CEE) n.° 2913/92 — Código aduanero comunitario — Artículo 244 — Recaudación de una deuda en materia aduanera — Falta de audiencia previa del destinatario antes de girar una liquidación tributaria complementaria — Derecho del destinatario a obtener la suspensión de la ejecución de la liquidación complementaria — Falta de suspensión automática en el supuesto de interposición de un recurso administrativo — Remisión a los requisitos establecidos en el artículo 244 del código aduanero]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
26.2.2018 ES Diario Oficial de la Unión Europea C 72/12
Lengua de procedimiento: italiano
Corte suprema di cassazione
Recurrente: Prequ’ Italia Srl
Recurrida: Agenzia delle Dogane e dei Monopoli
El derecho de toda persona a ser oída antes de la adopción de una decisión que pueda afectar desfavorablemente a sus intereses ha de interpretarse en el sentido de que el derecho de defensa del destinatario de una liquidación tributaria complementaria girada por las autoridades aduaneras sin audiencia previa del interesado no resulta vulnerado cuando la normativa nacional que permite al interesado impugnar dicho acto a través de un recurso administrativo sólo prevé la posibilidad de solicitar que la ejecución de dicho acto sea suspendida hasta su eventual modificación mediante la remisión al artículo 244 del Reglamento (CEE) n.o 2913/92 del Consejo, de 12 de octubre de 1992, por el que se aprueba el código aduanero comunitario, en su versión...
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