Judgment_paragraph 36 · Sabine Hünnebeck v Finanzamt Krefeld (C-479/14)

36In that regard, it must be borne in mind that the national court alone has jurisdiction to find and assess the facts in the case before it and to interpret and apply national law (see the judgment of 11 September 2008 in Eckelkamp and Others, C‑11/07, EU:C:2008:489, paragraph 32 and the case-law cited). It should also be borne in mind that the Court must in principle confine its examination to the matters which the court or tribunal making the reference has decided to submit to it. As regards the application of the relevant national law, the Court must, therefore, proceed on the basis of the situation which that court or tribunal considers to be established and it cannot be bound by suppositions raised by one of the parties to the main proceedings (judgment of 6 March 2003 in Kaba, C‑466/00, EU:C:2003:127, paragraph 41). Consequently, it is for the referring court and not for the Court of Justice to determine the meaning and effect, in German law, of the national legislation at issue and, in particular, the legal consequences for non-resident beneficiaries of the application, at their request, of the higher allowance.

Sabine Hünnebeck v Finanzamt Krefeld (C-479/14)

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