Order — ECLI:EU:C:2007:185
Date: 2007-03-23
Language of the case: German
Court formation: First Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation
Concepts: General
Procedure: Reference for a preliminary ruling;Application for measures of inquiry - successful
Origin: Austria

Summary of the Order Procedure – Production before the Court of opinions of the legal services of national administrations – Conditions (Rules of Procedure of the Court, Art. 45(2)(b)) It would be contrary to the public interest, which requires that national administrative authorities can receive the advice of their legal services, given in full independence, to allow such internal documents, if national legislation does not consider them public, to be produced in proceedings before the Court, unless production has been authorised by a competent authority of the Member State concerned or, where appropriate, ordered by the Court pursuant to Article 45(2)(b) of its Rules of Procedure. (see para. 19)