Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 12/20/2017

Subject: The Court affirmed that the right of any person to be heard before the adoption of a decision likely to adversely affect his interests must be interpreted as meaning that the rights of defence of the addressee of an amended tax assessment adopted by the customs authorities, in the absence of a prior hearing of the person concerned, are not infringed if the national legislation which allows the person concerned to contest that measure in the context of an administrative review merely provides the possibility to request the suspension of the implementation of that measure, without the initiation of an administrative appeal automatically suspending the implementation of the contested measure

Parties: Prequ' Italia

Classification: Justice - Art. 48 Rights of defence

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