# C_2006143EN.01000402.xml

| 17.6.2006 | EN | Official Journal of the European Union | C 143/4 |
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Judgment of the Court (Third Chamber) of 30 March 2006 (reference for a preliminary ruling from the Corte d'appello di Milano) — Servizi Ausiliari Dottori Commercialisti Srl v Giuseppe Calafiori

(Case C-451/03)( 1 )

(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)

(2006/C 143/09)

Language of the case: Italian

Referring court

Corte d'appello di Milano

Parties to the main proceedings

Applicant: Servizi Ausiliari Dottori Commercialisti Srl

Defendant: Giuseppe Calafiori

Re:

Reference for a preliminary ruling — Corte d'appello di Milano — 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 consultation and assistance services to undertakings and their employees

Operative part of the judgment

| 1. | Articles 43 EC and 49 EC must be interpreted as precluding national legislation such as that at issue in the main proceedings which reserves exclusively to Tax Advice Centres the right to pursue certain tax advice and assistance activities. |
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| 2. | A measure by which a Member State provides for the payment of compensation from State funds to certain undertakings responsible for helping taxpayers in connection with the completion of tax declarations and filing them with the tax authorities must be classified as State aid within the meaning of Article 87(1) EC, where:
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the level of the compensation exceeds what is necessary to cover all or part of the costs incurred in the discharge of public service obligations, taking into account the relevant receipts and a reasonable profit for discharging those obligations, and —
the compensation is not determined on the basis of an analysis of the costs which a typical undertaking, well run and adequately provided with the means required so as to be able to meet the necessary public service requirements, would have incurred in discharging those obligations, taking into account the relevant receipts and a reasonable profit for discharging the obligations. | — | the level of the compensation exceeds what is necessary to cover all or part of the costs incurred in the discharge of public service obligations, taking into account the relevant receipts and a reasonable profit for discharging those obligations, and | — | the compensation is not determined on the basis of an analysis of the costs which a typical undertaking, well run and adequately provided with the means required so as to be able to meet the necessary public service requirements, would have incurred in discharging those obligations, taking into account the relevant receipts and a reasonable profit for discharging the obligations. |
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| — | the level of the compensation exceeds what is necessary to cover all or part of the costs incurred in the discharge of public service obligations, taking into account the relevant receipts and a reasonable profit for discharging those obligations, and | | | | |
| — | the compensation is not determined on the basis of an analysis of the costs which a typical undertaking, well run and adequately provided with the means required so as to be able to meet the necessary public service requirements, would have incurred in discharging those obligations, taking into account the relevant receipts and a reasonable profit for discharging the obligations. | | | | |

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( 1 )  OJ C 7, 10.01.2004.

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