IACC either refers a) to the statutes of another State only (refferal to substantial law) or b) to substantial law as well as to the conflict rules of another state (general refferal)

A case is handed over by country A to a legal order of country B. And country B refers it back to country A (there it goes first to conflict law and than to the material law Art. 4 § 2) or to country C.

It refers to conflicts (look at the diagramm!!)