34Although the Court, when giving a preliminary ruling, may, where appropriate, provide clarification designed to give the national court guidance in its interpretation (Halifax and Others, paragraph 77), it is however for the national court to verify whether the factors constituting such an abuse are present in the case before it (see, inter alia, Eichsfelder Schlachtbetrieb, paragraph 40, and Case C-279/05 Vonk Dairy Products [2007] ECR I-239, paragraph 34). In that context, it should be stated that checking for abuse requires the referring court to take into account all the facts and circumstances of the case, including the commercial transactions preceding and following the import at issue.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.