Order of the Court (Ninth Chamber) of 17 July 2014 — Yumer
(Case C‑505/13) 1(1)
Income tax — Article 2 TEU — Articles 20 and 21 of the Charter of Fundamental Rights of the European Union — Principles of legal certainty, effectiveness and proportionality — Farmers’ right to a reduction of income tax — Exclusion of natural persons carrying out agricultural activity — Implementation of EU law — No implementation — Manifest lack of jurisdiction of the Court
1.                     Questions referred for a preliminary ruling — Admissibility — Reference not explaining why reference to the Court necessary — Inadmissibility (Art. 267 TFEU; Statute of the Court of Justice, Art. 23; Rules of Procedure of the Court of Justice, Art. 94(c)) (see paras 23, 24)
2.                     Questions referred for a preliminary ruling — Jurisdiction of the Court — Limits — Application for an interpretation of the Charter of Fundamental Rights of the European Union — Subject-matter of the national case having no link to EU law — Lack of jurisdiction of the Court (Art. 6(1) TEU; Art. 267 TFEU; Charter of Fundamental Rights of the European Union, Arts 20, 21 and 51(1) and (2) (see paras 25, 26)
3.                     Questions referred for a preliminary ruling — Reference to the Court — Determination of the questions to refer — Exclusive jurisdiction of the national courts (Art. 267 TFEU) (see paras 34, 35)
Operative part
1.
The Court of Justice of the European Union manifestly lacks jurisdiction to answer the questions referred by the Administrativen sad Varna (Bulgaria), by decision of 5 September 2013.
2.
The first and second questions referred are manifestly inadmissible in so far as they relate to the interpretation of Article 2 TEU.
1 – OJ C 344, 23.11.2013.