F had a contract with N, containing terms that F wouldn’t be responsible for the payment of any charges that were contrary to EC law, and N wouldn’t be responsible for taxes payable under EC law. F, to carry out the contract, had to pay such a charge/tax. Dispute was before Italian court re who should bear the cost of the charge/tax, but both parties agreed that the tax/charge was against EC law. The ECJ declined to give a ruling, holding that article 234 only applied where a ruling was needed to settle genuine disputes. This was not the case here, where there was no real dispute as to the illegality of the tax.