Asunto C-34/17: Petición de decisión prejudicial planteada por la High Court (Irlanda) el 24 de enero de 2017 — Eamonn Donnellan/The Revenue Commissioners
Section | Diario Oficial |
3.4.2017 ES Diario Oficial de la Unión Europea C 104/35
Lengua de procedimiento: inglés
High Court (Irlanda)
Demandante: Eamonn Donnellan
Demandada: The Revenue Commissioners
¿Se opone el artículo 14, apartados 1 y 2, de la Directiva 2010/24/UE (1) a que la High Court de Irlanda, al decidir sobre la fuerza ejecutiva en Irlanda de un «instrumento uniforme que permite la ejecución» emitido el 14 de noviembre de 2012 por la aduana de Patras referente a las multas y sanciones administrativas por valor de 1 097 505,00 euros impuestas el 15 de julio de 2009 por un presunto delito de contrabando cometido el 26 de julio de 2002 [y cuyo importe ascendió hasta 1 507 971,88 euros como consecuencia de la aplicación de intereses y sanciones],
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aplique el derecho a la tutela judicial efectiva, y a un juez imparcial dentro de un plazo razonable, a un ciudadano de Irlanda y de la Unión Europea en relación con la petición de ejecución [(véanse el artículo 47 de la Carta y los artículos 6 y 13 del CEDH, que se corresponden con los derechos de los ciudadanos consagrados por los artículos 34, 38 y 40, apartado 3, de la Constitución irlandesa), en circunstancias en las que el procedimiento únicamente fue explicado a (la demandante) por medio de una «traducción no oficial» al inglés —lengua oficial de Irlanda, Estado donde la (demandante) ha residido en todo momento— de un escrito de fecha (29 de diciembre de 2015) del Ministerio de Economía de la República Helénica en Piraeus remitido a la administración tributaria y aduanera irlandesa y a los abogados de la (demandante) ubicados en Irlanda];
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tenga en cuenta los objetivos de la Directiva 2010/24/UE relativos a la prestación de asistencia mutua (considerando 20 de la Directiva 2010/24/UE) y a la obligación de prestar una asistencia más amplia resultante del CEDH (considerando 17 de la Directiva 2010/24/UE), y, en particular, el derecho a la tutela judicial...
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