Opinion of the Advocate General — ECLI:EU:C:2001:601
Date: 2001-11-08
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Right of establishment
Procedure: Reference for a preliminary ruling
Origin: Austria

Summary of the Judgment 
Preliminary rulings — Reference to the Court — National court or tribunal within the 
meaning of Article 234 EC — Definition — Landesgericht acting as a court responsible 
for maintaining the register of companies and delivering decisions outside the context of 
disputes — Excluded 
(Art. 234 EC) 
I -547 
SUMMARY — CASE C-182/00 
It follows from Article 234 EC that a 
national court may refer a question to the 
Court only if there is a case pending before 
it and if it has been called upon to give 
judgment in proceedings intended to lead to 
a decision of a judicial nature. 
When it takes an administrative decision 
without at the same time being required to 
resolve a legal dispute, the Landesgericht 
(Regional Court) Wels (Austria) cannot 
therefore make a reference to the Court. 
That is the position when it is ruling in its 
capacity as a Handelsgericht (commercial 
court) pursuant to the national provisions 
governing the obligations on certain types 
of companies to disclose their annual 
accounts and annual report. When so 
acting, as it is not dealing with a dispute 
but is simply maintaining a register of 
companies, the Landesgericht limits itself 
to establishing whether the statutory 
requirements as to disclosure have been 
satisfied and, if necessary, orders produc­
tion of those accounting documents on pain 
of a periodic penalty. 
(see paras 13-15) 
I - 548