Request for a preliminary ruling from the Corte suprema di cassazione in the case Preqù Italia.

Is the Italian tax legislation in question contrary to the general principle of EU law that parties have a right to be heard in administrative procedures in that it does not provide, in favour of a taxpayer who has not been heard prior to the adoption of a tax measure by the customs authorities, for the suspension of that measure as the normal consequence of the lodging of an appeal? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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