CELEX: 62016CN0276
Language: en
Date: 2016-05-17 00:00:00
Title: Case C-276/16: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 17 May 2016 — Preqù Italia s.r.l. v Agenzia delle Dogane e dei Monopoli

22.8.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 305/13
            
         Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 17 May 2016 — Preqù Italia s.r.l. v Agenzia delle Dogane e dei Monopoli
   (Case C-276/16)
   (2016/C 305/18)
   Language of the case: Italian
   
      Referring court
   
   Corte suprema di cassazione
   
      Parties to the main proceedings
   
   
      Appellant: Preqù Italia s.r.l.
   
      Respondent: Agenzia delle Dogane e dei Monopoli
   
      Question referred
   
   Is the Italian [tax] legislation [in question] contrary to the general principle of EU law that parties have a right to be heard in administrative procedures in that it does not provide, in favour of a taxpayer who has not been heard prior to the adoption of a tax measure by the customs authorities, for the suspension of that measure as the normal consequence of the lodging of an appeal?