Case C-169/08: Reference for a preliminary ruling from the Corte Costituzionale (Italy) lodged on 21 April 2008 — Presidente del Consiglio dei Ministri v Regione Autonoma della Sardegna
Date: 2008-04-21
Institutions: Court of Justice
Subjects: Sardinia, State aid, aircraft, ground handling, interpretation of the law, pleasure craft, tax system, tourism

C 171/24

EN

Official Journal of the European Union

5.7.2008

a preliminary ruling from the Corte
Reference for
Costituzionale
lodged on 21 April 2008 —
(Italy)
Presidente del Consiglio dei Ministri v Regione Autonoma
della Sardegna

(Case C-169/08)

(2008/C 171/35)

Language of the case: Italian

Referring court

Corte Costituzionale

Parties to the main proceedings

Applicant: Presidente del Consiglio dei Ministri

Defendant: Regione Autonoma della Sardegna

the regional tax on recreational craft making stopovers only
on undertakings, operating recreational craft, which have tax
domicile outside the territory of the Region of Sardinia and
whose commercial operations involve making such craft
available to third parties constitute, within the meaning of
Article 87 of the Treaty, State aid to undertakings carrying
on the same activities which have tax domicile in the Region
of Sardinia?

Action brought on 25 April 1998 — Commission of the
European Communities v Portuguese Republic

(Case C-171/08)

(2008/C 171/36)

Language of the case: Portuguese

Questions referred

Parties

1. Is Article 49 of the Treaty to be interpreted as precluding the
application of a rule, such as that laid down in Article 4 of
Law No 4 of the Region of Sardinia of 11 May 2006 (Miscel-
laneous provisions on revenue, reclassification of costs, social
policy and development), as amended by Article 3(3) of Law
No 2 of the Region of Sardinia of 29 May 2007 (Provisions
for the preparation of the annual and long-term budget of
the Region — 2007 Finance Law), under which the regional
tax on aircraft making stopovers for tourist purposes is
levied only on undertakings, operating aircraft which they
themselves use for the transport of persons in the course of
‘general business aviation’ activities, which have tax domicile
outside the territory of the Region of Sardinia?

2. Does Article 4 of Law No 4 of 2006 of the Region of
Sardinia, as amended by Article 3(3) of Law No 2 of 2007
of the Region of Sardinia, by providing for the imposition of
the regional tax on aircraft making stopovers for tourist
purposes only on undertakings, operating aircraft which they
themselves use for the transport of persons in the course of
‘general business aviation’ activities, which have tax domicile
outside the territory of the Region of Sardinia, constitute,
within the meaning of Article 87 of the Treaty, State aid to
undertakings carrying on the same activities which have tax
domicile in the Region of Sardinia?

3. Is Article 49 of the Treaty to be interpreted as precluding the
application of a rule, such as that laid down in Article 4 of
Law No 4 of 2006 of the Region of Sardinia, as amended by
Article 3(3) of Law No 2 of 2007 of the Region of Sardinia,
under which the regional tax on recreational craft making
stopovers for tourist purposes is levied only on undertakings,
operating recreational craft, which have tax domicile outside
the territory of the Region of Sardinia and whose commer-
cial operations involve making such craft available to third
parties?

4. Does Article 4 of Law No 4 of 2006 of the Region of
Sardinia, as amended by Article 3(3) of Law No 2 of 2007
of the Region of Sardinia, by providing for the imposition of

Applicant: Commission of the European Communities (repre-
sented by E. Montaguti, P. Guerra e Andrade and M. Telles
Romão, acting as Agents)

Defendant: Portuguese Republic

Form of order sought

— A declaration that, by maintaining special rights for the
State and other public bodies in Portugal Telecom S.A.,
attributed in connection with the State's golden shares
(preferential shares) in Portugal Telecom S.A, the Portuguese
Republic has failed to fulfil its obligations under Articles 56
and 43 EC;

— an order that the Portuguese Republic should pay the costs.

Pleas in law and main arguments

The Portuguese State holds 500 golden shares in Portugal
Telecom S.A. (PT). Those shares give the State the right of veto
in respect of resolutions for the election of the officers of the
General Assembly, the election of the Chairman of the Audit
Committee and of the Official Auditor, the application of profit
and loss accounts, alteration of the memorandum and articles
of association,
increase in capital, restriction and removal of
preferential rights, issue of bonds and other real property, the
fixing of the general aims and fundamental principles of the
company's policies, defining of the general policy principles for
participation in other companies, authorisation of change of the
company seat and authorisation of the purchase of shares repre-
senting more than 10 % of share capital by shareholders
carrying on, directly or indirectly, an activity in competition
with that of the companies controlled by PT, and the right of
veto in respect of a third of the total number of directors,
including, necessarily, the Chairman of the Board of Directors.