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Anjum Shabbir
Anjum Shabbir
22nd January 2020
Justice & Litigation Tax

Op-Ed: “Can the Spanish Central Tax Tribunal make a preliminary reference under Article 267 TFEU? A ‘final’ tribute to Advocates General Saggio and Ruiz-Jarabo Colomer” by Ricardo García Antón

The notion of ‘court or tribunal’ entitled to refer a question for preliminary ruling under Article 267 TFEU has been a recurring issue in the case law of the CJEU since the landmark case Vaassen-Göbbels (C-61/65). The criteria used by the CJEU to classify the referring body as a court under Article 267 TFEU – namely,

“whether the body is established by law, whether it is permanent, whether it applies rules of law, whether its jurisdiction is compulsory, whether it is independent, whether it is called upon to give judgment in proceedings intended to lead to a decision of a judicial nature and, finally, whether its procedure is inter partes”

– have been subject to a casuistic scrutiny by the Court leading to contradictory re


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