C-325/98

Avis juridique important | 61998O0325 Order of the Court of 11 May 1999. - Philippe Anssens v Directeur des services fiscaux du Nord. - Reference for a preliminary ruling: Tribunal de grande instance de Lille - France. - Reference for a preliminary ruling - Inadmissible. - Case C-325/98. European Court reports 1999 Page I-02969 Summary Keywords Preliminary rulings - Admissibility of questions - Questions not providing sufficient explanation of the factual and legislative context - Questions submitted in a context which precludes a useful reply (EC Treaty, Art. 177 (now Art. 234 EC); EC Statute of the Court of Justice, Art. 20) Summary In order to reach an interpretation of Community law which will be of use to the national court, it is essential that the national court define the factual and legislative context of the questions it is asking or, at the very least, explain the factual circumstances on which those questions are based. In this respect, the information provided and the questions raised in orders for reference must not only be such as to enable the Court usefully to reply but also such as to give the Governments of the Member States and other interested parties the opportunity to submit observations pursuant to Article 20 of the EC Statute of the Court. It is the Court's duty to ensure that the opportunity to submit observations is safeguarded, bearing in mind that, by virtue of the abovementioned provision, only the orders for reference are notified to the interested parties.