15.6.2013

Official Journal of the European Union

C 171/11

(Case C-129/13)

2013/C 171/22

Language of the case: Dutch

Referring court

Parties to the main proceedings

Appellant: Kamino International Logistics BV

Respondent: Staatssecretaris van Financiën

Questions referred

1.Does the European law principle of respect for the rights of the defence by the authorities lend itself to direct application by the national courts?

If the answer to Question 1 is in the affirmative:

(a)must the European law principle of respect for the rights of the defence by the authorities be interpreted to mean that the principle was infringed when the addressee of an intended decision was not given a hearing before the authorities adopted a measure which adversely affected it but was given the opportunity to be heard in a subsequent (objection) phase, which precedes access to the national courts?

(b)are the legal consequences of the infringement by the authorities of the European law principle of respect for the rights of the defence governed by national law?

3.If the answer to question 2b is in the negative: what circumstances may the national courts take into account when determining the legal consequences, and in particular may they take into account whether it is likely that, without the infringement by the authorities of the European law principle of respect for the rights of the defence, the proceedings would have had a different outcome?