CELEX: 62009CN0075
Language: en
Date: 2009-02-20 00:00:00
Title: Case C-75/09: Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Alessandria (Italy) lodged on 20 February 2009 — Agra Srl v Agenzia Dogane Ufficio delle Dogane di Alessandria

1.5.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 102/13
            
         Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Alessandria (Italy) lodged on 20 February 2009 — Agra Srl v Agenzia Dogane Ufficio delle Dogane di Alessandria
   (Case C-75/09)
   2009/C 102/20
   Language of the case: Italian
   
      Referring court
   
   Commissione Tributaria Provinciale di Alessandria
   
      Parties to the main proceedings
   
   
      Applicant: Agra Srl
   
      Defendant: Agenzia Dogane Ufficio delle Dogane di Alessandria
   
      Question referred
   
   In the light of Article 11 of Legislative Decree No 374/[1990], read in conjunction with Article 221(3) of Regulation (EC) No 2913/1992 and Article 221(4) thereof, regard being had to Article 84(3) of the Consolidated laws on customs matters (Presidential Decree No 43/1973), is the right of the Customs Authority to revise the assessment [of the customs debt] time-barred, and/or has it lapsed, on the expiry of the three-year period from the date of the customs declaration, or can those time-limits be interrupted and/or suspended pending the outcome of criminal proceedings for infringement of the customs rules in relation to the assessment?