62024CO0460_INF
Order of the Court (Sixth Chamber) of 5 May 2025 –[Schoger (
i
)]
(Case C‑460/24)
(Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – State aid – Tax exemption for supplies made between undertakings carrying out transactions primarily in the banking, insurance or pension funds sector – Requirement to set out the factual context of the dispute in the main proceedings – Lack of sufficient information – Subject matter of the dispute – Requirement that the questions must be necessary – Manifest inadmissibility)
Questions referred for a preliminary ruling – Admissibility – Questions referred lacking sufficient information regarding the factual and legislative context and the reasons justifying the need for an answer to the questions referred for a preliminary ruling – No connecting factor between the dispute in the main proceedings and the provisions of EU law referred to in the questions referred for a preliminary ruling – Manifest inadmissibility
(Art. 267 TFEU; Statute of the Court of Justice, Art. 23; Rules of Procedure of the Court of Justice, Arts 53(2) and 94(a) and (c))
(see paragraphs 14-29)
Operative part
The request for a preliminary ruling submitted by the Bundesfinanzgericht (Federal Finance Court, Austria), by decision of 28 June 2024, is manifestly inadmissible.
(
i
)	The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.