Case C-359/10: Reference for a preliminary ruling from the Tribunale Amministrativo Regionale per la Lombardia (Italy) lodged on 19 July 2010 — Irtel Srl v Comune di Venegono Inferiore
Date: 2010-07-19
Institutions: Court of Justice
Subjects: Italy, corporation tax, tax collection, tax system








C_2010260EN.01000801.xml










25.9.2010   


EN


Official Journal of the European Union


C 260/8





Reference for a preliminary ruling from the Tribunale Amministrativo Regionale per la Lombardia (Italy) lodged on 19 July 2010 — Irtel Srl v Comune di Venegono Inferiore
(Case C-359/10)
()
2010/C 260/11
Language of the case: Italian

Referring court

Tribunale Amministrativo Regionale per la Lombardia

Parties to the main proceedings


Applicant: Irtel Srl

Defendant: Comune di Venegono Inferiore

Questions referred







1.


Does the correct application of Articles 15 and 16 of Directive 2006/123/EC (1) preclude the provisions of national law laid down in Article 32(7)(a) of Legislative Decree No 185 of 29 November 2008, added by Converting Law No 2 of 28 January 2009 and subsequently amended by Law No 14 of 27 February 2009, under which:






—


the award of services relating to the assessment and collection of taxes and other local authority revenue to persons who fail to satisfy the minimum financial requirement of fully paid up share capital in the sum of EUR 10 million is to be null and void;










—


persons entered in the relevant register of private persons authorised to carry out activities relating to the assessment and collection of taxes and other revenue of the provinces and municipalities are required to bring their share capital up to the minimum figure in question, pursuant to Article 53(3) of Legislative Decree No 446 of 15 December 1997, as subsequently amended;










—


it is prohibited to acquire new contracts or participate in tender procedures for the operation of services relating to the assessment and collection of taxes and other local authority revenue until the abovementioned requirement to adjust share capital has been met; and




companies in which all or a majority of the share capital is in public ownership are excluded from those provisions?










2.


Does the correct application of Articles 3, 10, 43, 49 and 81 of the Treaty establishing the European Community preclude the provisions of national law laid down in Article 32(7)(a) of Legislative Decree No 185 of 29 November 2008, added by Converting Law No 2 of 28 January 2009 and subsequently amended by Law No 14 of 27 February 2009, under which:






—


the award of services relating to the assessment and collection of taxes and other local authority revenue to persons who fail to satisfy the minimum financial requirement of fully paid up share capital in the sum of EUR 10 million is to be null and void;










—


persons entered in the relevant register of private persons authorised to carry out activities relating to the assessment and collection of taxes and other revenue of the provinces and municipalities are required to bring their share capital up to the minimum figure in question, pursuant to Article 53(3) of Legislative Decree No 446 of 15 December 1997, as subsequently amended;










—


it is prohibited to acquire new contracts or participate in tender procedures for the operation of services relating to the assessment and collection of taxes and other local authority revenue until the abovementioned requirement to adjust share capital has been met; and




companies in which all or a majority of the share capital is in public ownership are excluded from those provisions?






(1)  OJ 2006 L 376, p. 36.