Free Movement of Goods – Customs Union – Reference for a preliminary ruling – Principle of protection of the rights of the defence – Right to be heard – Regulation (EEC) No 2913/92 – Community Customs Code – Article 244 – Recovery of a customs debt – Lack of prior hearing of the addressee before the adoption of an amended tax assessment – Right of the addressee to obtain suspension of the implementation of the amended tax assessment – Lack of automatic suspension in the event of the bringing of administrative proceedings – Reference to the conditions provided for in Article 244 of the Customs Code
Citations:
ECLI:EU:C:2017:1010, [2017] EUECJ C-276/16
Links:
Jurisdiction:
European
European
Updated: 02 April 2022; Ref: scu.602105
