Keywords
Summary

Keywords

PRELIMINARY QUESTIONS - JURISDICTION OF THE COURT - LIMITS - QUESTIONS SUBMITTED IN THE COURSE OF A FRIENDLY SUIT BEFORE A NATIONAL COURT - INADMISSIBILITY

( EEC TREATY , ART . 177 )

Summary

THE DUTY OF THE COURT OF JUSTICE UNDER ARTICLE 177 OF THE EEC TREATY IS TO SUPPLY ALL COURTS IN THE COMMUNITY WITH THE INFORMATION ON THE INTERPRETATION OF COMMUNITY LAW WHICH IS NECESSARY TO ENABLE THEM TO SETTLE GENUINE DISPUTES WHICH ARE BROUGHT BEFORE THEM .

ON THE OTHER HAND THE COURT DOES NOT HAVE JURISDICTION - OTHERWISE THE WHOLE SYSTEM OF LEGAL REMEDIES AVAILABLE TO PRIVATE INDIVIDUALS TO ENABLE THEM TO PROTECT THEMSELVES AGAINST TAX PROVISIONS WHICH ARE CONTRARY TO THE TREATY WOULD BE JEOPARDIZED - TO GIVE RULINGS ON QUESTIONS ASKED WITHIN THE FRAMEWORK OF PROCEEDINGS WHEREBY THE PARTIES TO THE MAIN ACTION ARE CONCERNED TO OBTAIN A RULING THAT THE TAX SYSTEM OF A MEMBER STATE IS INVALID BY THE EXPEDIENT OF PROCEEDINGS BEFORE A COURT OF ANOTHER MEMBER STATE BETWEEN TWO PRIVATE INDIVIDUALS WHO ARE IN AGREEMENT AS TO THE RESULT TO BE ATTAINED AND WHO HAVE INSERTED A CLAUSE IN THEIR CONTRACT IN ORDER TO INDUCE THAT COURT TO GIVE A RULING ON THE POINT . THE ARTIFICIAL NATURE OF THIS EXPEDIENT IS UNDERLINED BY THE FACT THAT THE PARTIES DID NOT AVAIL THEMSELVES OF THE REMEDIES OPEN UNDER THE NATIONAL LAW OF THE FIRST MEMBER STATE AGAINST THE TAX IN QUESTION .