Judgment_paragraph 34 · WebMindLicenses kft v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (C-419/14)

34As the referring court points out, it is for it to assess the facts which are placed before it and to determine whether action constituting an abusive practice has taken place in the case before it. The Court, when giving a preliminary ruling, may however provide clarification designed to give the referring court guidance in its interpretation (see inter alia, to this effect, judgments in Halifax and Others, C‑255/02, EU:C:2006:121, paragraphs 76 and 77, and Part Service, C‑425/06, EU:C:2008:108, paragraphs 54 to 56).