Reports of Cases

2006 I-02941

Subject-matter

Interpretation of Articles 4, 10, 43, 48, 49, 82, 86, 87 and 98 EC ─ Compatibility of national rules relating to the declaration of income which confer on tax advice centres the exclusive right to provide certain types of tax advice to undertakings and their employees.

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 4 : paragraphs 1 - 72
• EC Treaty (Amsterdam), Article 10 : paragraphs 1 - 72
• EC Treaty (Amsterdam), Article 43 : paragraphs 1 - 73
• EC Treaty (Amsterdam), Article 45 : paragraphs 45, 49
• EC Treaty (Amsterdam), Article 45 -L1 : paragraph 44
• EC Treaty (Amsterdam), Article 46 : paragraph 36
• EC Treaty (Amsterdam), Article 48 : paragraphs 1 - 72
• EC Treaty (Amsterdam), Article 49 : paragraphs 1 - 73
• EC Treaty (Amsterdam), Article 55 : paragraphs 36, 44, 45, 49
• EC Treaty (Amsterdam), Article 82 : paragraphs 1 - 72
• EC Treaty (Amsterdam), Article 86 : paragraphs 1 - 72
• EC Treaty (Amsterdam), Article 86 -P1 : paragraphs 23, 24
• EC Treaty (Amsterdam), Article 87 : paragraphs 1 - 72
• EC Treaty (Amsterdam), Article 87 -P1 : paragraphs 54, 60, 70, 72, 73
• EC Treaty (Amsterdam), Article 98 : paragraphs 1 - 72
• Court of Justice - Judgment C -13/68 : paragraph 69
• Court of Justice - Judgment C -2/74 : paragraph 46
• Court of Justice - Judgment C -51/74 : paragraph 69
• Court of Justice - Judgment C -147/86 : paragraph 45
• Court of Justice - Judgment C -142/87 : paragraph 55
• Court of Justice - Judgment C -320/88 : paragraph 69
• Court of Justice - Judgment C -76/90 : paragraph 38
• Court of Justice - Judgment C -354/90 : paragraph 71
• Court of Justice - Judgment C -42/92 : paragraph 46
• Court of Justice - Judgment C -278/92 : paragraph 55
• Court of Justice - Judgment C -39/94 : paragraph 71
• Court of Justice - Judgment C -114/97 : paragraphs 45, 46
• Court of Justice - Judgment C -295/97 : paragraph 71
• Court of Justice - Judgment C -175/98 : paragraph 69
• Court of Justice - Judgment C -263/99 : paragraph 36
• Court of Justice - Judgment C -283/99 : paragraph 46
• Court of Justice - Judgment C -439/99 : paragraph 31
• Court of Justice - Judgment C -475/99 : paragraph 23
• Court of Justice - Judgment C -482/99 : paragraph 55
• Court of Justice - Judgment C -280/00 : paragraphs 55, 59 - 62, 64, 66, 67
• Court of Justice - Judgment C -282/00 : paragraph 69
• Court of Justice - Judgment C -79/01 : paragraph 37
• Court of Justice - Order C -250/03 : paragraph 29

Operative part

• Interprets : EC Treaty (Amsterdam), Article 43
• Interprets : EC Treaty (Amsterdam), Article 49
• Interprets : EC Treaty (Amsterdam), Article 87 -P1

Opinion

• EC Treaty (Amsterdam), Article 4 : point 25
  
• EC Treaty (Amsterdam), Article 10 : point 25
  
• EC Treaty (Amsterdam), Article 43 : points 1 - 66
  
• EC Treaty (Amsterdam), Article 45 : points 38, 54
  
• EC Treaty (Amsterdam), Article 46 : point 38
  
• EC Treaty (Amsterdam), Article 46 -P1 : point 45
  
• EC Treaty (Amsterdam), Article 47 : point 38
  
• EC Treaty (Amsterdam), Article 48 : points 38, 41
  
• EC Treaty (Amsterdam), Article 49 : point 39
  
• EC Treaty (Amsterdam), Article 55 : point 38
  
• EC Treaty (Amsterdam), Article 81 : point 28
  
• EC Treaty (Amsterdam), Article 82 : points 1 - 66
  
• EC Treaty (Amsterdam), Article 83 : point 28
  
• EC Treaty (Amsterdam), Article 84 : point 28
  
• EC Treaty (Amsterdam), Article 85 : point 28
  
• EC Treaty (Amsterdam), Article 86 : points 1 - 66
  
• EC Treaty (Amsterdam), Article 86 -P1 : points 26, 28
  
• EC Treaty (Amsterdam), Article 86 -P2 : point 28
  
• EC Treaty (Amsterdam), Article 87 : points 1 - 66
  
• EC Treaty (Amsterdam), Article 87 -P1 : point 57
  
• EC Treaty (Amsterdam), Article 87 -P2 : point 64
  
• EC Treaty (Amsterdam), Article 87 -P3 : point 64
  
• EC Treaty (Amsterdam), Article 88 : points 28, 64
  
• EC Treaty (Amsterdam), Article 89 : point 28
  
• EC Treaty (Amsterdam), Article 98 : point 25
  
• Directive 2000/52 -A02P1LF : point 27
  
• Directive 2000/52 -A02P1LG : point 27
  
• Court of Justice - Judgment C -2/74 : point 54
  
• Court of Justice - Judgment C -13/77 : point 28
  
• Court of Justice - Judgment C -322/81 : point 29
  
• Court of Justice - Judgment C -41/90 : points 27 - 29
  
• Court of Justice - Judgment C -76/90 : points 47, 49
  
• Court of Justice - Judgment C -42/92 : point 54
  
• Court of Justice - Judgment C -393/92 : point 30
  
• Court of Justice - Judgment C -68/94 : point 30
  
• Court of Justice - Judgment C -70/95 : points 30, 34
  
• Court of Justice - Judgment C -35/96 : point 27
  
• Court of Justice - Judgment C -55/96 : points 27 - 29
  
• Court of Justice - Judgment C -395/96 : point 30
  
• Court of Justice - Judgment C -114/97 : point 54
  
• Court of Justice - Judgment C -255/97 : points 41, 46
  
• Court of Justice - Judgment C -355/98 : point 54
  
• Court of Justice - Judgment C -448/98 : point 36
  
• Court of Justice - Judgment C -263/99 : point 45
  
• Court of Justice - Judgment C -283/99 : point 54
  
• Court of Justice - Judgment C -309/99 : point 27
  
• Court of Justice - Judgment C -475/99 : point 27
  
• Court of Justice - Judgment C -515/99 : point 36
  
• Court of Justice - Judgment C -280/00 : point 57
  
• Court of Justice - Judgment C -6/01 : point 36
  
• Court of Justice - Judgment C -34/01 : point 61
  
• Court of Justice - Judgment C -79/01 : points 47, 49
  
• Court of Justice - Judgment C -300/01 : point 36
  
• Court of Justice - Judgment C -345/02 : point 57
  
• Court of Justice - Order C -250/03 : point 36
  

Dates

Date of the lodging of the application initiating proceedings

• 27/10/2003

Date of the Opinion

• 28/06/2005

Date of the hearing

Information not available

Date of delivery

30/03/2006

References

Publication in the Official Journal

Application: OJ C 7 from 10.01.2004, p.20

Judgment: OJ C 143 from 17.06.2006, p.4

Name of the parties

Servizi Ausiliari Dottori Commercialisti

Notes on Academic Writings

1. Derenne, Jacques: La Cour considère qu'une rémunération perçue par les centres d'assistance fiscale italiens constitue une aide d'État, Concurrences : revue des droits de la concurrence 2006 nº 2 p.124-125
2. Mok, M.R.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2006 nº 477
3. Idot, Laurence: Remise en cause du monopole des centres d'assistance fiscale en Italie, Europe 2006 Mai Comm. nº 152 p.18-19
4. Idot, Laurence: Financement de centres d'assistance fiscale, Europe 2006 Mai Comm. nº 159 p.22
5. Du Marais, Bertrand: La Cour considère comme non compatible avec les libertés d'établissement et de prestation de services l'attribution d'un droit exclusif pour l'activité d'assistance à la rédaction des déclarations fiscales, activité qui ne participe pas d'un intérêt général compte tenu de son caractère relativement banal et ne participe pas à l'exercice de l'autorité publique, Concurrences : revue des droits de la concurrence 2006 nº 3 p.165-166
6. Appeldoorn, J.F.: S.E.W. ; Sociaal-economische wetgeving 2006 p.397-401
7. Gallo, Daniele: I Centri di assistenza fiscale (CAF) al vaglio della Corte di giustizia delle Comunità europee, Diritto del commercio internazionale 2006 p.455-467
8. Prieto, Catherine: Le droit exclusif des centres d'assistance fiscale italiens de remplir la déclaration des revenus des travailleurs est contraire au droit communautaire, La Semaine juridique - entreprise et affaires 2006 nº 2184 p.1372-1375
9. Cavallini, Joël: Les libertés de circulation: marchandises, capitaux, prestation de services et établissement (juillet 2005 à juin 2006), Revue du marché commun et de l'Union européenne 2006 p.628-629
10. Mattarella, Bernardo Giorgio: I centri di assistenza fiscale e il diritto europeo, Giornale di diritto amministrativo 2007 p.299-303
11. Alterskjoer, Bjørnar: Interpretation of the Altmark Conditions: Case C-451/03, Servizi Ausiliari Dottori Commercialisti, European State Aid Law Quarterly 2007 p.73-78
12. Annecchino, M.: Il Foro italiano 2007 IV Col.550-551

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Corte d'appello di Milano - Italy

Subject-matter

• Freedom of establishment
  
• Freedom to provide services
  
• Competition
  
• - State aid
  

Provisions of national law referred to

decreto legislativo 09/07/1997 n° 241, come modificato dal Decreto legislativo 28/12/1998 no. 490 decreto del Presidente della Repubblica 22/12/1986 n° 917 legge 30/12/1991

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

troisième chambre (Cour)

Judge-Rapporteur

von Bahr

Advocate General

Ruiz-Jarabo Colomer

Language(s) of the Case

• Italian
  

Language(s) of the Opinion

• Spanish