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Case C-34/17: Reference for a preliminary ruling from the High Court (Ireland) made on 24 January 2017 — Eamonn Donnellan v The Revenue Commissioners
ECLI:EU:UNKNOWN:62017CN0034
62017CN0034
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Official Journal of the European Union
C 104/35
(Case C-34/17)
(2017/C 104/51)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: Eamonn Donnellan
Defendant: The Revenue Commissioners
Questions referred
Is the High Court of Ireland precluded by Article 14(1) and (2) of Directive 2010/24/EU when determining the enforceability in Ireland of a ‘uniform instrument permitting enforcement’ issued on 14th November, 2012 by the customs office of Patras for administrative penalties and fines in the sum of EUR 1 097 505,00 imposed on 15th July, 2009 for alleged smuggling on 26th July, 2002[, which was increased to EUR 1 507 971,88 by virtue of interest and penalties] from:
(i)applying the right to an effective remedy and to a fair trial within a reasonable time for a citizen of Ireland and of the European Union in relation to the enforcement request [(see Article 47 of the Charter and Articles 6 and 13 of the ECHR which correspond with rights for citizens under Articles 34, 38 and 40.3 of the Irish Constitution), in circumstances where the procedure involved was only first explained to Mr. D in a ‘non-official translation’ into English (an official language of Ireland where Mr. D has always resided) in a letter dated 29 December 2015 from the Ministry of Finance of the Hellenic Republic at Piraeus to the Irish Revenue and the solicitors in Ireland for Mr. D];
(ii)taking account of the objectives of Directive 2010/24/EU to provide mutual assistance (recital 20 to Directive 2010/24) and to abide by the obligation to provide wider assistance ensuing from the ECHR (recital 17 of Directive 2010/24) such as the right to an effective remedy for citizens under Article 47 of the Charter and Article 13 of the ECHR;
(iii)considering the full effectiveness of community law for its citizens [and particularly paragraph 63 of [the judgment of 14 January 2010, Kyrian v Celní úřad Tábor, C-233/08, EU:C:2010:11].
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ 2010, L 84, p. 1).