Judgment_paragraph 45 · X BV and TBG Limited v Staatssecretaris van Financiën (C-24/12, C-27/12)

45The existence of the special arrangements between the European Union and OCTs results in the general provisions of the EC Treaty, namely those which are not referred to in Part Four of that treaty, not being applicable to OCTs in the absence of an express reference (Case C‑260/90 Leplat EU:C:1992:66, paragraph 10; Case C‑300/04 Eman and Sevinger EU:C:2006:545, paragraph 46; and Prunus EU:C:2011:276, paragraph 29 and the case-law cited).