Judgment_paragraph 33 · SC Adient Ltd & Co. Kg v Agenţia Naţională de Administrare Fiscală and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Argeş (C-533/22)

33Furthermore, in proceedings under Article 267 TFEU, which are based on a clear separation of functions between the national courts and the Court of Justice, any assessment of the facts in the case is a matter for the national court (judgment of 9 February 2023, Finanzamt X (Supplies of the owner of a stable), C‑713/21, EU:C:2023:80, paragraph 38 and the case-law cited).