Order — ECLI:EU:C:1999:244
Date: 1999-05-11
Language of the case: French
Court formation: Full Court
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Concepts: Jurisdiction of the Court of Justice
Procedure: Reference for a preliminary ruling - inadmissible
Origin: France

Summary of the O r d e r 
Preliminary rulings — Admissibility of questions — Questions not providing sufficient expUna-
tion of the factual and legislative context — Questions submitted in a context which precludes a 
useful reply 
(EC Treaty, Art. 177 (now Art. 234 EC); EC Statute of the Court of Justice, Art. 20) 
In order to reach an interpretation of Com­
munity law which will be of use to the national 
court, it is essential that the national court 
define the factual and legislative context of 
the questions it is asking or, at the very least, 
explain the factual circumstances on which 
those questions are based. 
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SUMMARY — CASE C-325/98 
In this respect, the information provided and 
the questions raised in orders for reference 
must not only be such as to enable the Court 
usefully to reply but also such as to give the 
Governments of the Member States and other 
interested parties the opportunity to submit 
observations pursuant to Article 20 of the EC 
Statute of the Court. It is the Court's duty to 
ensure that the opportunity to submit obser­
vations is safeguarded, bearing in mind that, 
by virtue of the abovementioned provision, 
only the orders for reference are notified to 
the interested parties. 
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