Opinion of the Advocate General — ECLI:EU:C:2019:149
Date: 2019-02-28
Language of the case: Italian
Subject matter: General provisions;Economic and monetary policy
Procedure: Reference for a preliminary ruling
Origin: Italy

Request for a preliminary ruling from the Corte dei Conti (Italy) lodged on 24 October 2017 — Federazione Italiana Golf (FIG) v Istituto Nazionale di Statistica — ISTAT, Ministero dell’Economia e delle Finanze (Case C-612/17) Language of the case: Italian Referring court Corte dei Conti Parties to the main proceedings Applicant: Federazione Italiana Golf (FIG) Defendants: Istituto Nazionale di Statistica — ISTAT, Ministero dell’Economia e delle Finanze Questions referred Must the concept of ‘public intervention in the form of general regulations applicable to all units working in the same activity’ referred to in Paragraph 20.15 of [Annex A to] Regulation (EU) No 549/2013 1 (‘the ESA 2010’) be understood broadly as covering also the powers of guidance of a sporting nature (so-called soft law) and the powers of recognition, laid down by law, for the purposes of acquiring legal personality and enablement powers in the sports sector, both powers relating generally to all Italian national sports federations? Must the general indicator of control referred to in Paragraph 20.15 of [Annex A to] Regulation (EU) No 549/2013 (‘the ESA 2010’) (‘the ability to determine the general policy or programme of [a non-profit institution]’) be interpreted in a substantive sense as the ability to manage, constrain and influence the management activity of the non-profit institution or can it be understood in a non-technical sense as also covering powers of external supervision other than those defined by the specific indicators of control referred to in subparagraphs (a), (b), (c), (d) and (e) of Paragraph 20.15 (such as, for example, powers to approve budgets, appoint auditors, and approve statutes and certain types of regulations, sports guidelines or recognition for the purposes of sport)? On the basis of the combined provisions of Paragraphs 20.15, 4.125 and 4.126 of [Annex A to] Regulation (EU) No 549/2013 (‘the ESA 2010’), can account be taken of membership fees for the purposes of establishing the existence or otherwise of public control, specifying whether a high level of such fees, together with other own revenues, can demonstrate, in the light of the particular features of the case at issue, that the non-profit institution has significant ability to exercise self-determination? ____________ 1 Regulation (EU) No 549/2013 of the European Parliament and the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (Text with EEA relevance) (OJ 2013 L 174, p. 1).