Judgment of the Court (Third Chamber) of 30 March 2006.

Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori.

Reference for a preliminary ruling: Corte d'appello di Milano - Italy.

Freedom of establishment - Freedom to provide services - Competition rules applicable to undertakings - State aid - Tax Advice Centres - Pursuit of certain tax advice and assistance activities - Exclusive right - Remuneration for such activities.

Case C-451/03.


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
17/06/2006 Servizi Ausiliari Dottori Commercialisti
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Judgment
ECLI:EU:C:2006:208
30/03/2006 Servizi Ausiliari Dottori Commercialisti
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2006:208
30/03/2006 Servizi Ausiliari Dottori Commercialisti
Opinion
ECLI:EU:C:2005:410
28/06/2005 Servizi Ausiliari Dottori Commercialisti
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
10/01/2004 Servizi Ausiliari Dottori Commercialisti
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Top of the page Legal analysis of the decision or of the case

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

1.
B European Community (EEC/EC)
  B-07 Competition
    B-07.02 Dominant position
      B-07.02.00 General
B European Community (EEC/EC)
  B-07 Competition
    B-07.04 Public undertakings
B European Community (EEC/EC)
  B-19 Legal proceedings
    B-19.04 Reference for a preliminary ruling
      B-19.04.02 Jurisdiction of the Court of Justice
B European Community (EEC/EC)
  B-04 Free movement of persons and services
    B-04.03 Freedom of establishment
      B-04.03.01 The various activities
B European Community (EEC/EC)
  B-04 Free movement of persons and services
    B-04.04 Freedom to provide services
      B-04.04.01 The various services
B European Community (EEC/EC)
  B-09 State aid
    B-09.01 Definition of aid
      B-09.01.03 Advantage conferred on an undertaking
        B-09.01.03.02 Compensation for the costs connected with a public service mission


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


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

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