Judgment_paragraph 31 · Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-191/12)

31In preliminary ruling proceedings, the Court, which is called on to provide answers of use to the national court, may nevertheless provide guidance based on the documents in the file and on the written and oral observations which have been submitted to it, in order to enable the national court to give judgment (see, by analogy, Case C-167/97 Seymour-Smith and Perez [1999] ECR I-623, paragraph 68) and Case C-381/99 Brunnhofer [2001] ECR I-4961, paragraph 65).