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Case C-770/22: Request for a preliminary ruling from the Commissione tributaria provinciale di Genova (Italy) lodged on 19 December 2022 — OSTP Italy Srl v Agenzia delle Dogane e dei Monopoli, Ufficio delle Dogane di Genova 1, Agenzia delle Dogane e dei Monopoli, Ufficio delle dogane di Genova 2 and Agenzia delle Entrate — Riscossione — Genova
ECLI:EU:UNKNOWN:62022CN0770
62022CN0770
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3.4.2023
Official Journal of the European Union
C 121/5
(Case C-770/22)
(2023/C 121/07)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: OSTP Italy Srl
Defendants: Agenzia delle Dogane e dei Monopoli, Ufficio delle Dogane di Genova 1, Agenzia delle Dogane e dei Monopoli, Ufficio delle dogane di Genova 2, Agenzia delle Entrate — Riscossione — Genova
Question referred
May Articles 43, 44 and 45 of Regulation (EU) No 952/2013 (1) be interpreted as precluding the compatibility with EU law of national legislation which provides for the immediate enforceability of judgments delivered at first instance by national courts, which have the effect of annulling, in whole or in part, tax payment orders relating to the European Union’s own resources?
(1) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ 2013 L 269, p. 1).