Judgment_paragraph 35 · Malvino Cervati and Società Malvi Sas di Cervati Malvino v Agenzia delle Dogane and Agenzia delle Dogane – Ufficio delle Dogane di Livorno (C-131/14)

35Although the Court, when giving a preliminary ruling, may, where appropriate, provide clarification designed to give the referring court guidance in its interpretation, it is nevertheless for the referring court to establish whether the factors constituting such abuse are present in the case before it. In establishing such abuse, the referring court must take into account all the facts and circumstances of the case, including the commercial transactions preceding and following the import at issue (judgments in SICES and Others, C‑155/13, EU:C:2014:145, paragraph 34 and the case-law cited, and Cimmino and Others, C‑607/13, EU:C:2015:448, paragraph 60).