40Moreover, the procedure laid down in Article 267 TFEU is based on a clear separation of functions between national courts and tribunals and the Court, the latter being empowered to rule on the interpretation or the validity of the acts of EU law referred to in that provision, taking account of the factual and legal context of the questions referred for a preliminary ruling, as described by the referring court, and not to decide whether the referring court’s interpretation of provisions of national law is correct. Accordingly, a reference for a preliminary ruling cannot be examined in the light of the interpretation of national law relied on by the government of a Member State (see, to that effect, judgments of 26 September 2013, Texdata Software, C‑418/11, EU:C:2013:588, paragraphs 28 and 29, and of 15 April 2021, État belge (Circumstances subsequent to the transfer decision), C‑194/19, EU:C:2021:270, paragraph 26).
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