Reports of Cases

2009 I-10821

Subject-matter

Reference for a preliminary ruling from the Corte Costituzionale (Italy) – Interpretation of Articles 49 and 87 EC – Regional law imposing a regional tax on aircraft making stopovers for tourist purposes only on undertakings, operating aircraft for the transport of persons or goods in the course of the principal activity of the undertaking, which have tax domicile outside Sardinia – State aid, in the form of a tax exemption, to undertakings carrying on the same activities which have tax domicile in Sardinia

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 46 -P1 : paragraph 40
• EC Treaty (Amsterdam), Article 49 : paragraphs 1, 18, 19, 29 - 32, 35, 39, 42, 44, 45, 47, 50
• EC Treaty (Amsterdam), Article 50 : paragraphs 20, 23 - 28
• EC Treaty (Amsterdam), Article 50 -L3 : paragraph 25
• EC Treaty (Amsterdam), Article 87 : paragraphs 1, 18, 51 - 54, 56 - 58, 60 - 66
• EC Treaty (Amsterdam), Article 87 -P1 : paragraphs 52 - 54, 56 - 58, 60 - 66
• Court of Justice - Judgment C -286/82 : paragraph 25
• Court of Justice - Judgment C -263/86 : paragraph 23
• Court of Justice - Judgment C -353/89 : paragraph 32
• Court of Justice - Judgment C -109/92 : paragraph 23
• Court of Justice - Judgment C -279/93 : paragraphs 33, 34
• Court of Justice - Judgment C -156/98 : paragraphs 56, 57
• Court of Justice - Judgment C -143/99 : paragraph 61
• Court of Justice - Judgment C -355/00 : paragraph 23
• Court of Justice - Judgment C -72/03 : paragraph 30
• Court of Justice - Judgment C -88/03 : paragraphs 59 - 61
• Court of Justice - Judgment C -544/03 : paragraph 29
• Court of Justice - Judgment C -150/04 : paragraph 42
• Court of Justice - Judgment C -237/04 : paragraph 52
• Court of Justice - Judgment C -76/05 : paragraph 25
• Court of Justice - Judgment C -222/05 : paragraph 42
• Court of Justice - Judgment C -318/05 : paragraph 25
• Court of Justice - Judgment C -212/06 : paragraph 32
• Court of Justice - Judgment C -250/06 : paragraph 32
• Court of Justice - Judgment C -341/06 : paragraph 56
• Court of Justice - Judgment C -428/06 : paragraph 60
• Court of Justice - Judgment C -527/06 : paragraphs 34, 35
• Court of Justice - Judgment C -169/07 : paragraph 42
• Court of Justice - Judgment C -303/07 : paragraph 47
• Court of Justice - Opinion C -169/08 : paragraphs 24, 26, 38, 44

Operative part

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

Opinion

• EEC Treaty (Rome), Article 92 : point 124
  
• Treaty of Amsterdam 1997 - Final Act, Declaration No 30 : point 104
  
• EC Treaty (Amsterdam), Article 2 : point 61
  
• EC Treaty (Amsterdam), Article 4 -P1 : point 107
  
• EC Treaty (Amsterdam), Article 6 : point 61
  
• EC Treaty (Amsterdam), Article 10 : point 121
  
• EC Treaty (Amsterdam), Article 46 -P1 : points 58, 92, 95
  
• EC Treaty (Amsterdam), Article 49 : points 3, 19, 26, 28, 35, 37, 39, 44, 48 - 50, 56, 68, 115, 148
  
• EC Treaty (Amsterdam), Article 49 -L1 : point 5
  
• EC Treaty (Amsterdam), Article 50 : points 35, 37
  
• EC Treaty (Amsterdam), Article 50 -L1 : points 6, 28, 39
  
• EC Treaty (Amsterdam), Article 51 -P1 : points 37, 46
  
• EC Treaty (Amsterdam), Article 55 : points 92, 95
  
• EC Treaty (Amsterdam), Article 80 -P2 : point 46
  
• EC Treaty (Amsterdam), Article 87 : points 3, 19, 117, 118
  
• EC Treaty (Amsterdam), Article 87 -P1 : points 7, 116, 119 - 121, 123, 124, 130, 139, 140, 142, 143, 145, 146, 148, 149, 154, 155
  
• EC Treaty (Amsterdam), Article 87 -P3 : point 141
  
• EC Treaty (Amsterdam), Article 88 -P3 : points 8, 120 - 122
  
• EC Treaty (Amsterdam), Article 93 : point 121
  
• EC Treaty (Amsterdam), Article 98 : point 107
  
• EC Treaty (Amsterdam), Article 158 -P2 : point 105
  
• EC Treaty (Amsterdam), Article 174 -P2 : point 72
  
• EC Treaty (Amsterdam), Article 234 : point 21
  
• Regulation 4055/86 : point 58
  
• Regulation 4055/86 -A1P1 : point 46
  
• Regulation 2408/92 : point 37
  
• Regulation 95/93 -A02LL : point 31
  
• Regulation 659/1999 -A01LF : point 121
  
• Secondary Legislation - Document published in the OJ - L - 32000X1218 -A37 : point 61
  
• Regulation 793/2004 : point 31
  
• Court of Justice - Judgment C -6/71 : point 80
  
• Court of Justice - Judgment C -167/73 : point 117
  
• Court of Justice - Judgment C -173/73 : points 124, 133
  
• Court of Justice - Judgment C -33/74 : point 58
  
• Court of Justice - Judgment C -78/76 : point 119
  
• Court of Justice - Judgment C -52/79 : point 40
  
• Court of Justice - Judgment C -286/82 : points 35, 36
  
• Court of Justice - Judgment C -270/83 : point 85
  
• Court of Justice - Judgment C -209/84 : point 117
  
• Court of Justice - Judgment C -248/84 : points 132, 143
  
• Court of Justice - Judgment C -352/85 : point 40
  
• Court of Justice - Judgment C -247/86 : point 28
  
• Court of Justice - Judgment C -302/86 : point 61
  
• Court of Justice - Judgment C -142/87 : points 123, 146
  
• Court of Justice - Judgment C -186/87 : point 36
  
• Court of Justice - Judgment C -51/88 : point 39
  
• Court of Justice - Judgment C -2/90 : points 61, 82
  
• Court of Justice - Judgment C -41/90 : point 40
  
• Court of Justice - Judgment C -76/90 : points 48, 58, 68
  
• Court of Justice - Judgment C -204/90 : point 99
  
• Court of Justice - Judgment C -300/90 : point 99
  
• Court of Justice - Judgment C -354/90 : points 119, 121
  
• Court of Justice - Judgment C -72/91 : point 144
  
• Court of Justice - Judgment C -387/92 : points 126 - 128, 145
  
• Court of Justice - Judgment C -56/93 : point 140
  
• Court of Justice - Judgment C -279/93 : points 47, 79
  
• Court of Justice - Judgment C -381/93 : points 43, 46, 56
  
• Court of Justice - Judgment C -241/94 : point 140
  
• Court of Justice - Judgment C -29/95 : point 47
  
• Court of Justice - Judgment C -398/95 : points 44, 58, 108
  
• Court of Justice - Judgment C -158/96 : points 56, 108
  
• Court of Justice - Judgment C -274/96 : point 36
  
• Court of Justice - Judgment C -342/96 : point 140
  
• Court of Justice - Judgment C -6/97 : points 128, 145
  
• Court of Justice - Judgment C -75/97 : points 128, 140
  
• Court of Justice - Judgment C -93/97 : point 21
  
• Court of Justice - Judgment C -200/97 : point 144
  
• Court of Justice - Judgment C -224/97 : point 47
  
• Court of Justice - Judgment C -294/97 : points 39, 101
  
• Court of Justice - Judgment C -295/97 : point 144
  
• Court of Justice - Judgment C -35/98 : point 108
  
• Court of Justice - Judgment C -55/98 : point 99
  
• Court of Justice - Judgment C -156/98 : points 124, 126, 127, 145, 150
  
• Court of Justice - Judgment C -70/99 : points 37, 47
  
• Court of Justice - Judgment C -143/99 : points 21, 133, 138
  
• Court of Justice - Judgment C -430/99 : point 46
  
• Court of Justice - Judgment C -451/99 : point 39
  
• Court of Justice - Judgment C -17/00 : points 49, 56
  
• Court of Justice - Judgment C -53/00 : points 128, 133
  
• Court of Justice - Judgment C -280/00 : points 123, 146
  
• Court of Justice - Judgment C -355/00 : point 28
  
• Court of Justice - Judgment C -385/00 : point 85
  
• Court of Justice - Judgment C -435/00 : point 46
  
• Court of Justice - Judgment C -465/00 : point 21
  
• Court of Justice - Judgment C -92/01 : point 37
  
• Court of Justice - Judgment C -126/01 : point 74
  
• Court of Justice - Judgment C -171/01 : point 21
  
• Court of Justice - Judgment C -198/01 : point 107
  
• Court of Justice - Judgment C -234/01 : points 47, 79
  
• Court of Justice - Judgment C -309/01 : point 61
  
• Court of Justice - Judgment C -388/01 : points 36, 99, 101, 108
  
• Court of Justice - Judgment C -463/01 : point 61
  
• Court of Justice - Judgment C -482/01 : points 31, 95
  
• Court of Justice - Judgment C -9/02 : point 99
  
• Court of Justice - Judgment C -66/02 : points 130, 146
  
• Court of Justice - Judgment C -262/02 : points 35, 48, 58, 68
  
• Court of Justice - Judgment C -319/02 : point 99
  
• Court of Justice - Judgment C -345/02 : point 144
  
• Court of Justice - Judgment C -429/02 : points 35, 48, 58, 68
  
• Court of Justice - Opinion C -134/03 : point 50
  
• Court of Justice - Judgment C -72/03 : points 55, 85
  
• Court of Justice - Judgment C -88/03 : points 130, 132, 133, 143, 147
  
• Court of Justice - Judgment C -128/03 : point 133
  
• Court of Justice - Judgment C -134/03 : points 49, 50, 53
  
• Court of Justice - Judgment C -169/03 : point 79
  
• Court of Justice - Judgment C -172/03 : points 124, 146, 147, 150
  
• Court of Justice - Judgment C -182/03 : points 124, 126 - 128, 145
  
• Court of Justice - Judgment C -209/03 : point 111
  
• Court of Justice - Judgment C -320/03 : point 61
  
• Court of Justice - Judgment C -480/03 : point 21
  
• Court of Justice - Judgment C -544/03 : points 50, 53, 56
  
• Court of Justice - Judgment C -148/04 : point 133
  
• Court of Justice - Judgment C -150/04 : points 68, 99
  
• Court of Justice - Judgment C -213/04 : point 114
  
• Court of Justice - Judgment C -222/04 : points 133, 146
  
• Court of Justice - Judgment C -237/04 : point 123
  
• Court of Justice - Judgment C -244/04 : point 48
  
• Court of Justice - Judgment C -265/04 : point 79
  
• Court of Justice - Judgment C -266/04 : point 121
  
• Court of Justice - Judgment C -290/04 : point 49
  
• Court of Justice - Judgment C -346/04 : point 79
  
• Court of Justice - Judgment C -368/04 : points 119, 121
  
• Court of Justice - Judgment C -372/04 : point 56
  
• Court of Justice - Judgment C -393/04 : points 123, 146
  
• Court of Justice - Judgment C -490/04 : points 48, 95
  
• Court of Justice - Judgment C -524/04 : point 99
  
• Court of Justice - Judgment C -526/04 : points 121, 126, 128
  
• Court of Justice - Judgment C -76/05 : points 35, 56
  
• Court of Justice - Judgment C -119/05 : points 119, 120
  
• Court of Justice - Judgment C -170/05 : point 79
  
• Court of Justice - Judgment C -192/05 : point 111
  
• Court of Justice - Judgment C -208/05 : point 40
  
• Court of Justice - Judgment C -213/05 : point 111
  
• Court of Justice - Judgment C -222/05 : points 68, 123
  
• Court of Justice - Judgment C -269/05 : point 46
  
• Court of Justice - Judgment C -305/05 : point 21
  
• Court of Justice - Judgment C -332/05 : point 47
  
• Court of Justice - Judgment C -341/05 : points 58, 68, 95
  
• Court of Justice - Judgment C -380/05 : points 40, 56
  
• Court of Justice - Judgment C -11/06 : point 111
  
• Court of Justice - Judgment C -182/06 : points 79, 85
  
• Court of Justice - Judgment C -199/06 : point 122
  
• Court of Justice - Judgment C -212/06 : points 21, 47, 55, 68
  
• Court of Justice - Judgment C -244/06 : point 31
  
• Court of Justice - Judgment C -275/06 : point 28
  
• Court of Justice - Judgment C -281/06 : points 28, 99, 101
  
• Court of Justice - Judgment C -428/06 : points 132, 133
  
• Court of Justice - Judgment C -487/06 : points 124, 128, 130, 133, 140, 141
  
• Court of Justice - Judgment C -494/06 : points 146, 147, 150
  
• Court of Justice - Judgment C -499/06 : point 111
  
• Court of Justice - Judgment C -500/06 : points 69, 92
  
• Court of Justice - Judgment C -518/06 : point 48
  
• Court of Justice - Judgment C -531/06 : point 69
  
• Court of Justice - Judgment C -127/07 : point 80
  
• Court of Justice - Judgment C -157/07 : point 99
  
• Court of Justice - Judgment C -169/07 : points 69, 92
  
• Court of Justice - Judgment C -171/07 : point 69
  
• Court of Justice - Judgment C -239/07 : point 21
  
• Court of Justice - Judgment C -282/07 : point 79
  
• Court of Justice - Judgment C -303/07 : point 99
  
• Court of Justice - Judgment C -333/07 : points 119, 141
  
• Court of Justice - Judgment C -418/07 : point 99
  
• Court of Justice - Judgment C -431/07 : point 123
  
• Court of Justice - Judgment C -524/07 : points 61, 93
  
• Court of Justice - Opinion C -103/08 : point 111
  
• Court of Justice - Opinion C -254/08 : point 74
  
• Court of Justice - Judgment C -73/08 : point 21
  
• Court of Justice - Judgment C -155/08 : point 56
  
• Court of Justice - Judgment C -254/08 : point 72
  
• Court of Justice - Judgment C -389/08 : point 21
  

Dates

Date of the lodging of the application initiating proceedings

• 21/04/2008

Date of the Opinion

• 02/07/2009

Date of the hearing

Information not available

Date of delivery

17/11/2009

References

Publication in the Official Journal

Application: OJ C 171 from 05.07.2008, p.24

Judgment: OJ C 24 from 30.01.2010, p.6

Name of the parties

Presidente del Consiglio dei Ministri

Notes on Academic Writings

1. Luchena, Giovanni: Ambiente e salute non legittimano un aiuto di Stato che danneggia gli armatori residenti fuori dall'isola, Guida al diritto 2009 nº 50 p.92-94 (IT)
2. Wattel, Peter: Discriminatie én staatssteun, Nederlands juristenblad 2009 p.2747 (NL)
3. Costaş, Cosmin Flavius: Jurisprudenţa fiscalǎ a Curții de Justiție Europene, Curierul fiscal 2009 nº 12 p.44-45 (RO)
4. Blumann, Claude: Extension des libertés communautaires (services, aides d'Etat) grâce à une taxe régionale incompatible, La Semaine Juridique - édition générale 2010 nº 3 p.46-52 (FR)
5. Zampini, Florence: Incompatibilité avec les libertés communautaires et inconstitutionnalité d'une taxe d'escale fondée sur le principe du pollueur-payeur ..., Revue de droit fiscal 2010 Comm. 97 p.30-32 (FR)
6. Aubert, Michel ; Broussy, Emmanuelle ; Donnat, Francis: Chronique de jurisprudence communautaire - Aide d'Etat, L'actualité juridique ; droit administratif 2010 p.255-256 (FR)
7. Luja, Raymond: Revisiting the Balance between Aid, Selectivity and Selective Aid in Respect of Taxes and Special Levies, European State Aid Law Quarterly 2010 p.161-168 (EN)
8. Mosbrucker, Anne-Laure: Entrave fiscale à la libre prestation de services et aide fiscale, Europe 2010 Janvier Comm. nº 23 p.23-24 (FR)
9. Mok, M.R.: Nederlandse jurisprudentie ; Uitspraken in burgerlijke en strafzaken 2010 nº 136 (NL)
10. Vezzoso, Giovanni: Le tasse sarde sul lusso al vaglio della Corte costituzionale e della Corte di giustizia CE, Diritto e pratica tributaria 2010 II p.40-56 (IT)
11. Wools, M.F.G.: Sardische ecotaks vormt een obstakel voor het vrije dienstenverkeer, Nederlands tijdschrift voor Europees recht 2010 p.75-82 (NL)
12. Dumitraşcu, Augustina: Curtea de Justiție a Comunitǎților Europene şi Tribunalul de primǎ instanţǎ, Curierul judiciar 2010 nº 1 p.55-57 (RO)
13. Martín Jiménez, Adolfo J. ; Carrasco González, Francisco M. ; García Heredia, Alejandro: Jurisprudencia del Tribunal de Justicia de la Unión Europea, Revista española de Derecho Financiero 2010 p.587-592 (ES)
14. Cortés Martín, José Manuel: Jurisprudencia del Tribunal de Justicia de la Uníon Europea, Septiembre - Diciembre 2010, Revista de Derecho Comunitario Europeo 2010 nº35 p.257-322 (ES)
15. Wiemer, Dirk T.: EuGH: Freier Dienstleistungsverkehr - Staatliche Beihilfen - Regionale Vorschriften, mit denen eine Steuer auf zu touristischen Zwecken durchgeführte Landungen von zum privaten Transport von Personen bestimmten Luftfahrzeugen und von Freizeitbooten eingeführt wird, die nur von Betreibern mit steuerlichem Wohnsitz außerhalb des Gebiets der Region erhoben wird, BRZ aktuell : Zeitschrift für Beihilfen- und Subventionsrecht 2010 nº 1 p.29-30 (DE)
16. Luja, Raymond: Highlights & Insights on European Taxation 2010 nº 2 p.176-178 (EN)
17. Dekker, C.T. ; Belhadj, E.: S.E.W. ; Sociaal-economische wetgeving 2011 p.75-79 (NL)
18. Machancoses García, Ester: Libre prestación de servicios y ayudas de Estado: El tributo regional sobre escalas turísticas (STJUE 17 de noviembre de 2009), Noticias de la Unión Europea 2011 nº 316 p.91-110 (ES)
19. Di Comite, Valeria: TJUE - Sentencia de 17.11.2009 (Gran Sala), Presidente del Consiglio dei Ministri / Regione Sardegna, C-169/08 - "Libre prestación de servicios - Ayudas de Estado - Normativa regional que establece un impuesto únicamente a los operadores con domicilio fiscal fuera del territorio" - El primer reenvío prejudicial de la Corte Costituzionale italiana, esperando un diálogo aún más constructivo, Revista de Derecho Comunitario Europeo 2011 nº 40 p.895-914 (ES)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Corte costituzionale - Italy

Subject-matter

• Freedom to provide services
  
• Competition
  
• - State aid
  

Provisions of national law referred to

legge della Regione autonoma della Sardegna 2006, art 4, modifié par l'art. 3, par. 3 de la Legge Regione Sardegna n. 2 del 2007

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

Information not available

Judge-Rapporteur

Toader

Advocate General

Information not available

Language(s) of the Case

• Italian
  

Language(s) of the Opinion

Information not available