27In the present case, first, the referring court starts from the premiss that Article 51bis(4) of the VAT Code, at issue in the dispute in the main proceedings, provides for ‘strict’ liability, which could, on that ground, be contrary to the principle of proportionality. That court alone has jurisdiction to find and assess the facts in that dispute and to interpret and apply national law (judgment of 29 July 2024, protectus, C‑185/23, EU:C:2024:657, paragraph 36 and the case-law cited).
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