CELEX: 62020CN0636
Language: en
Date: 2020-11-25 00:00:00
Title: Case C-636/20: Request for a preliminary ruling from the Pécsi Törvényszék (Hungary) lodged on 25 November 2020 — Tolnatext Bt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

22.2.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 62/16
            
         
      Request for a preliminary ruling from the Pécsi Törvényszék (Hungary) lodged on 25 November 2020 — Tolnatext Bt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      (Case C-636/20)
      (2021/C 62/18)
      Language of the case: Hungarian
      
         Referring court
      
      Pécsi Törvényszék
      
         Parties to the main proceedings
      
      
         Applicant: Tolnatext Bt.
      
         Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
      
         Question referred
      
      Must Article 22(6) and Article 29 of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (1) be interpreted as meaning that, with regard to procedures carried out by a customs authority which is not acting in a judicial capacity, that authority must grant a right to be heard in procedures undertaken ex officio as well as in those undertaken on application?
      
         (1)  Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).