Judgment_paragraph 31 · Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství (C-18/12)

31In the context of the cooperation established by Article 267 TFEU, it is for the national courts to determine whether, in a particular case, the taxable person makes a single supply falling within that exemption, and to make all definitive findings of fact in that regard (see, to that effect, CPP, paragraph 32; Levob Verzekeringen and OV Bank, paragraph 23; and Bog and Others, paragraph 55). However, it is for the Court to provide the national courts with all the guidance as to the interpretation of European Union law which may be of assistance in adjudicating on the case pending before them (see Levob Verzekeringen and OV Bank, paragraph 23, and Case C-392/11 Field Fisher Waterhouse [2012] ECR, paragraph 20).