Asunto C-7/13: Petición de decisión prejudicial planteada por el Förvaltningsrätten i Stockholm (Suecia) el 7 de enero de 2013 — Skandia America Corporation USA, filial Sverige/Skatteverket
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ES Diario Oficial de la Unión Europea 23.2.2013
Motivos y principales alegaciones
- El Tribunal General interpretó erróneamente el escrito de interposición del recurso, por lo que se modificó de manera intolerable el objeto del asunto, en la medida en que consideró como actos impugnados conjuntamente, o como parte del acto impugnado, los documentos y otros elementos contenidos en el expediente relativo a la Decisión de 1 de diciembre de 2010, que en realidad es el único acto impugnado.
- El Tribunal General efectuó una aplicación errónea del artículo 44, apartado 1, del Reglamento de Procedimiento, al considerar que el acto impugnado no estaba identificado en su conjunto, ya que no se habían concretado los documentos y otros elementos contenidos en el expediente relativo a la Decisión de 1 de diciembre de 2010, los cuales sin embargo, en realidad, no forman parte del acto impugnado ni siquiera de los actos impugnados conjuntamente. Como consecuencia de esa declaración del Tribunal se produjo una limitación intolerable del derecho a la tutela judicial efectiva del recurrente y se vulneró el principio fundamental de la equidad procesal.
- El Tribunal General efectuó una aplicación errónea del artículo 263 TFUE, apartado 6, al haber desestimado, por considerar que se había presentado fuera del plazo señalado, el recurso contra la Decisión de 1 de diciembre de 2010, de lo que los recurrentes no han tenido pleno conocimiento y continúan sin tenerlo, y, por lo tanto, en el momento de la interposición del recurso ni siquiera se había iniciado el cómputo del plazo de recurso de dos meses. Por consiguiente, esa declaración del Tribunal ocasionó una limitación intolerable del derecho a la tutela judicial efectiva y del derecho a un recurso efectivo ante los tribunales.
- El Tribunal General aplicó erróneamente los artículos 64 y 65 del Reglamento de Procedimiento, al desestimar la solicitud de diligencias de ordenación del procedimiento y de investigación, por considerar que los documentos y elementos del expediente relativo a la Decisión de 1 de diciembre de 2010, cuya presentación se había solicitado, formaban parte del acto impugnado, cuando en...
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