Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j (C-606/22)

Judgment of 21 Mar 2024

law://eu/cjeu/2022/c-606-22/para_19@2026-11-13

19As a preliminary point, it should be noted that, in the context of the procedure established by Article 267 TFEU providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to determine the case before it. With this in mind, the Court of Justice may have to reformulate the question referred to it (see, to that effect, judgment of 27 March 2014, Le Rayon d’Or, C‑151/13, EU:C:2014:185, paragraph 25 and the case-law cited).

Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j (C-606/22)

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