Judgment_paragraph 51 · Margaretha Bouanich v Skatteverket (C-265/04)

51Since the tax system under the Franco-Swedish agreement, as interpreted in the light of the commentaries on the OECD Model Tax Convention, forms part of the legal background to the main proceedings and has been presented as such by the national court, the Court of Justice must take it into account in order to give an interpretation of Community law that is relevant to the national court. It is not for the Court to interpret national law or to assess its application in the present case (see, inter alia, Case C-435/93 Dietz [1996] ECR I-5223, paragraph 39, and Case C-136/95 Thibault [1998] ECR I-2011, paragraph 21).

Margaretha Bouanich v Skatteverket (C-265/04)

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