Judgment_paragraph 18 · Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV (C-436/23)

18In that regard, it is for the referring court to determine the scope of the decision of the Grondwettelijk Hof (Constitutional Court) to maintain the effects of the fairness tax. However, it is not for the Court, in the context of the judicial cooperation established in Article 267 TFEU, to call back into question or to verify the accuracy of the interpretation of national law made by the national court, as such interpretation falls within the exclusive jurisdiction of that court. In addition, when hearing a reference for a preliminary ruling from a national court, the Court of Justice must base its reasoning on the interpretation of national law as described to it by that court (see, to that effect, judgment of 27 October 2022, Instituto do Cinema e do Audiovisual, C‑411/21, EU:C:2022:836, paragraph 16 and the case-law cited).

Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV (C-436/23)

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