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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
ECLI:EU:UNKNOWN:62016CN0276
62016CN0276
May 17, 2016
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22.8.2016
Official Journal of the European Union
C 305/13
(Case C-276/16)
(2016/C 305/18)
Language of the case: Italian
Referring court
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?
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