This document is an excerpt from the EUR-Lex website
Document 61992CJ0024
Povzetek sodbe
Povzetek sodbe
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Preliminary rulings ° Reference to the Court ° Court or tribunal of a Member State within the meaning of Article 177 of the Treaty ° Concept ° Director of the Revenue Services ruling on a taxpayer' s complaint concerning a tax assessment made by a department under his authority ° Excluded
(EEC Treaty, Art. 177)
The concept of a court of tribunal, within the meaning of Article 177 of the Treaty, is a concept of Community law and by its very nature can embrace only authorities acting as a third party in relation to the authority which adopted the decision under appeal.
The Director of the Revenue Services of a Member State hearing a taxpayer' s complaint does not act as such a third party because a clear organizational link exists between him and the department which made the disputed tax assessment.