Asunto C-95/19: Petición de decisión prejudicial planteada por la Corte suprema di cassazione (Italia) el 6 de febrero de 2019 —Agenzia delle Dogane/Silcompa SpA
Section | información judicial |
27.5.2019 ES Diario Oficial de la Unión Europea C 182/11
Lengua de procedimiento: italiano
Corte suprema di cassazione
Recurrente: Agenzia delle Dogane
Recurrida: Silcompa SpA
¿Debe interpretarse el artículo 12, apartado 3, de la Directiva 76/308/CEE del Consejo, sobre la asistencia mutua en materia de cobro de los créditos correspondientes a determinadas exacciones, derechos, impuestos y otras medidas, (1) en su versión modificada por la Directiva 2001/44/CE del Consejo, (2) en relación con el artículo 20 de la Directiva 92/12/CEE del Consejo, relativa al régimen general, tenencia, circulación y controles de los productos objeto de impuestos especiales, (3) en el sentido de que, en el procedimiento incoado contra los actos ejecutivos de recaudación, puede examinarse el presupuesto fáctico del lugar (de puesta a consumo efectiva) en el que se ha cometido efectivamente la irregularidad o la infracción, y en caso afirmativo, con qué límites, cuando, como ocurre en el supuesto considerado, la misma pretensión, basada en las mismas operaciones de exportación, se formule frente al contribuyente, de manera autónoma, por el Estado requirente y por el Estado requerido, y en este último se encuentren pendientes simultáneamente tanto el procedimiento sobre la pretensión interna como el relativo a la actividad de recaudación a favor del otro Estado, de modo que la conclusión de ese examen pueda impedir dar curso a la petición de asistencia y, por lo tanto, a todos los actos ejecutivos
(1) Directiva 76/308/CEE del Consejo, de 15 de marzo de 1976, referente a la asistencia mutua en materia de cobro de los créditos resultantes de operaciones que formen parte del sistema de financiación del Fondo Europeo de Orientación y Garantía...
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