Judgment_paragraph 54 · X v Inspecteur van Rijksbelastingdienst and T.A. van Dijk v Staatssecretaris van Financiën (C-72/14, C-197/14)

54It should be remembered, in particular, that the obligation on national courts and tribunals against whose decision there is no judicial remedy to refer a matter to the Court of Justice under the third paragraph of Article 267 TFEU is based on cooperation, established with a view to ensuring the proper application and uniform interpretation of EU law in all the Member States, between national courts, in their capacity as courts responsible for the application of EU law, and the Court (judgment in Cilfit and Others, 283/81, EU:C:1982:335, paragraph 7).