Judgment_paragraph 57 · X v Inspecteur van Rijksbelastingdienst and T.A. van Dijk v Staatssecretaris van Financiën (C-72/14, C-197/14)

57It must be borne in mind that it is solely for the national court before which the dispute has been brought, and which must assume responsibility for the subsequent judicial decision, to determine in the light of the particular circumstances of the case both the need for a preliminary ruling in order to enable it to deliver judgment and the relevance of the questions which it submits to the Court (judgment in Eon Aset Menidjmunt, C‑118/11, EU:C:2012:97, paragraph 76).