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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
ECLI:EU:UNKNOWN:62020CN0636
62020CN0636
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22.2.2021
EN
Official Journal of the European Union
C 62/16
(Case C-636/20)
(2021/C 62/18)
Language of the case: Hungarian
Referring court
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).