Impresa Costruzioni Comm. Quirino Mazzalai v Ferrovia Del Renon: ECJ 20 May 1976

1. Under article 177, the court of justice has jurisdiction to give preliminary rulings concerning the interpretation of acts of the ins- titutions of the community, regardless of whether they are directly applicable.
It is not for the court to appraise the relevance of questions referred under article 177, which is based on a clear separation of jurisdictions and leaves to the national courts the task of deciding whether the procedure of a reference for a preliminary ruling is helpful for the purposes of the decision in the proceedings pending before them.
2. Article 6 (4) of the second council directive of 11 april 1967 cannot be interpreted as permitting the moment when the service is provided to be identified with that when the invoice is issued or a payment on account is made if these transactions take place after the service has been carried out.

Citations:

R-111/75, [1976] EUECJ R-111/75

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Updated: 21 June 2022; Ref: scu.214480