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Document 62009CN0075
Case C-75/09: Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Alessandria (Italy) lodged on 20 February 2009 — Agra Srl v Agenzia Dogane Ufficio delle Dogane di Alessandria
Case C-75/09: Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Alessandria (Italy) lodged on 20 February 2009 — Agra Srl v Agenzia Dogane Ufficio delle Dogane di Alessandria
Case C-75/09: Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Alessandria (Italy) lodged on 20 February 2009 — Agra Srl v Agenzia Dogane Ufficio delle Dogane di Alessandria
OJ C 102, 1.5.2009, p. 13–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
1.5.2009 |
EN |
Official Journal of the European Union |
C 102/13 |
Reference for a preliminary ruling from the Commissione Tributaria Provinciale di Alessandria (Italy) lodged on 20 February 2009 — Agra Srl v Agenzia Dogane Ufficio delle Dogane di Alessandria
(Case C-75/09)
2009/C 102/20
Language of the case: Italian
Referring court
Commissione Tributaria Provinciale di Alessandria
Parties to the main proceedings
Applicant: Agra Srl
Defendant: Agenzia Dogane Ufficio delle Dogane di Alessandria
Question referred
In the light of Article 11 of Legislative Decree No 374/[1990], read in conjunction with Article 221(3) of Regulation (EC) No 2913/1992 and Article 221(4) thereof, regard being had to Article 84(3) of the Consolidated laws on customs matters (Presidential Decree No 43/1973), is the right of the Customs Authority to revise the assessment [of the customs debt] time-barred, and/or has it lapsed, on the expiry of the three-year period from the date of the customs declaration, or can those time-limits be interrupted and/or suspended pending the outcome of criminal proceedings for infringement of the customs rules in relation to the assessment?