Berufungssenat der FLD als Gericht im Sinne des Art. 177 EGV - Vorlageantrag an den EuGH möglich?

According to Article 177 of the EC Treaty, courts are entitled to present queries on the interpretation of EC regulations to the European Court of Justice. It is questionable if an appellate court of state financial authorities also has this opportunity. Klaus H. Hilber takes a closer look at this question. He comes to the conclusion that appellate courts of financial provincial authorities can also submit such requests according to Article 177 of the EC Treaty.