Judgment_paragraph 21 · Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate (C-660/22)

21Since the order for reference serves as the basis for that procedure, the national court is required, in the order for reference itself, to set out the factual and legislative context of the dispute in the main proceedings and to provide the necessary explanation of the reasons for the choice of the provisions of EU law which it seeks to have interpreted and of the link it establishes between those provisions and the national legislation applicable to the proceedings pending before it (see, to that effect, inter alia, judgment of 4 June 2020, C.F. (Tax inspection), C‑430/19, EU:C:2020:429, paragraph 23 and the case-law cited).

Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate (C-660/22)

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