Judgment_paragraph 49 · Lineas - Concessões de Transportes SGPS, S.A. and Others v Autoridade Tributária e Aduaneira (C-207/22)

49Applying that case-law, the Court has repeatedly held that it has jurisdiction to give preliminary rulings on questions concerning provisions of EU law in situations where the facts in the main proceedings fell outside the scope of EU law, but where the provisions of EU law had been rendered applicable by national law, which, in dealing with situations outside the scope of EU law, followed the same approach as that provided for by the latter (judgments of 19 October 2017, Europamur Alimentación, C‑295/16, EU:C:2017:782, paragraph 29, and of 30 January 2020, I.G.I., C‑394/18, EU:C:2020:56, paragraph 45 and the case-law cited).