Judgment_paragraph 60 · Ministero dell'Economia e delle Finanze and Others v Francesco Cimmino and Others (C-607/13)

60In that regard, it should be made clear that although the Court, when giving a preliminary ruling, may, where appropriate, provide clarification designed to give the national court guidance in its interpretation, it is none the less for the national court to verify whether the factors constituting abuse are present in the case before it. In that context, 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 (judgment in SICES and Others, C‑155/13, EU:C:2014:145, paragraph 34 and the case-law cited).