Judgment of the Court (Second Chamber) of 10 May 2012 (reference for a preliminary ruling from the Tribunale amministrativo regionale per la Lombardia (Italy)) - Duomo Gpa Srl (C-357/10), Gestione Servizi Pubblici Srl (C-358/10), Irtel Srl (C-359/10) v Comune di Baranzate (C-357/10 and C-358/10), Comune di Venegono Inferiore (C-359/10)
(Joined Cases C-357/10 to C-359/10)
(Articles 3 EC, 10 EC, 43 EC, 49 EC and 81 EC - Freedom of establishment - Freedom to provide services - Directive 2006/123/EC - Articles 15 and 16 Concession relating to the assessment, verification and collection of taxes and other local authority revenue - National legislation - Minimum share capital - Obligation)
Language of the case: Italian
Referring court
Tribunale amministrativo regionale per la Lombardia
Parties to the main proceedings
Applicants: Duomo Gpa Srl (C-357/10), Gestione Servizi Pubblici Srl (C-358/10), Irtel Srl (C-359/10)
Defendants: Comune di Baranzate (C-357/10 and C-358/10), Comune di Venegono Inferiore (C-359/10)
Intervener in support of the defendants: Agenzia Italiana per le Pubbliche Amministrazioni SpA (AIPA)
Re:
Reference for a preliminary ruling - Tribunale Amministrativo Regionale per la Lombardia - Interpretation of Articles 15 and 16 of Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market (OJ 2006 L 376, p. 36) and Articles 3, 10, 43, 49 and 81 EC - Commercial communications by the regulated professions - The award of services relating to the assessment, verification and collection of taxes and other local authority revenue - Minimum share capital required under national legislation
Operative part of the judgment
Articles 43 EC and 49 EC must be interpreted as precluding a provision such as that at issue in the main proceedings, under which:
- economic operators, except companies in which all or a majority of the share capital is in public ownership, are required, if necessary, to increase their fully paid up capital to a minimum of EUR 10 million in order to be entitled to pursue the activities of assessment, verification and collection of taxes and other local authority revenue;
- the award of those services to operators who fail to satisfy the minimum requirement of share capital is to be null and void, and
- it is prohibited to obtain new contracts or participate in tender procedures for the operation of those services until the abovementioned requirement to adjust share capital has been met.
____________1 - OJ C 260, 25.9.2010