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Case C-545/24, Utiledulci: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal (Portugal) lodged on 12 August 2024 – Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira
ECLI:EU:UNKNOWN:62024CN0545
62024CN0545
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Official Journal of the European Union
EN
C series
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C/2024/6637
11.11.2024
(Case C-545/24, Utiledulci)
(C/2024/6637)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira
Defendant: Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira
Question referred
Must the wording ‘recovery … shall be immediate and effective’, appearing in Article 5 of Commission Decision (EU) 2022/1414 of 4 December 2020, and the wording ‘recovery shall be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow the immediate and effective execution of the Commission’s decision’, appearing in Article 16(3) of Regulation (EU) 2015/1589, be interpreted as meaning that the rules of Portuguese law relating to the procedural guarantees provided for in tax enforcement procedures, in particular those relating to the suspension of the tax enforcement procedure, are to be disapplied, or, conversely, as meaning that the Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (Authority for Tax and Fiscal Affairs of the Autonomous Region of Madeira) is still obliged to comply with all of the procedural guarantees provided for in Portuguese tax law, irrespective of the fact that the case in question concerns the recovery of State aid declared unlawful by the Commission’s decision?
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ELI: http://data.europa.eu/eli/C/2024/6637/oj
ISSN 1977-091X (electronic edition)
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