Cofidis v Autoridade Tributária e Aduaneira (C-340/22)

Judgment of 21 Dec 2023

law://eu/cjeu/2022/c-340-22/para_31@2026-11-12

31Inasmuch as that government observes that that assertion of the applicant in the main proceedings is disputed in the case in the main proceedings, it should be borne in mind that in allocating jurisdiction between the EU Courts and the national courts, the Court must take account of the factual and regulatory context surrounding the questions referred for a preliminary ruling, as defined by the order for reference. Therefore, since the referring court has defined the factual and regulatory framework of the questions it refers, it is not for the Court to verify their accuracy (judgment of 8 June 2023, Prestige and Limousine, C‑50/21, EU:C:2023:448, paragraphs 42 and 43 and the case-law cited).

Cofidis v Autoridade Tributária e Aduaneira (C-340/22)

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