Judgment — ECLI:EU:C:2014:2149
Date: 2014-09-04
Language of the case: Dutch
Court formation: Third Chamber
Subject matter: Telecommunications
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary — Judgment of the Court (Third Chamber), 4 September 2014 Approximation of laws — Telecommunications sector — Electronic communications networks and services — Authorisation — Directive 2002/20 — Fees for rights to use and to install facilities — Concept — Tax on establishments of cellular telephone communication masts, pylons or antennae — Not included (European Parliament and Council Directive 2002/20, Arts 6 and 13) Articles 6 and 13 of Directive 2002/20 on the authorisation of electronic communications networks and services (‘the Authorisation Directive’) must be interpreted as not precluding operators providing electronic communications networks or services from being subject to a general tax on establishments, on account of the presence on public or private property of cellular telephone communication masts, pylons or antennae which are necessary for their activity. Since the chargeable event giving rise to the tax is not linked to the granting of rights of use for radio frequencies or rights to install facilities within the meaning of Article 13 of the Directive 2002/20, such a tax does not constitute a fee within the meaning of Article 13 and, consequently, does not come within the scope of that directive. In that regard, the term ‘facilities’ and the expression ‘install’, used in Article 13 of that directive, refer to the physical infrastructure enabling provision of electronic communications networks and services and to their physical installation on the public or private property concerned, respectively. (see paras 33, 37, 38, operative part)