Joined Cases C-357/10 to C-359/10: Judgment of the Court (Second Chamber) of 10 May 2012 (reference for a preliminary ruling from the Tribunale amministrativo regionale per la Lombardia (Italy)) — Duomo Gpa Srl (C-357/10), Gestione Servizi Pubblici Srl (C-358/10), Irtel Srl (C-359/10) v Comune di Baranzate (C-357/10 and C-358/10), Comune di Venegono Inferiore (C-359/10) (Articles 3 EC, 10 EC, 43 EC, 49 EC and 81 EC — Freedom of establishment — Freedom to provide services — Directive 2006/123/EC — Articles 15 and 16 — Concession relating to the assessment, verification and collection of taxes and other local authority revenue — National legislation — Minimum share capital — Obligation)
Date: 2011-11-16
Institutions: Court of Justice
Subjects: Italy, award of contract, local government, local tax, tax collection








C_2012194EN.01000202.xml










30.6.2012   


EN


Official Journal of the European Union


C 194/2





Judgment of the Court (Second Chamber) of 10 May 2012 (reference for a preliminary ruling from the Tribunale amministrativo regionale per la Lombardia (Italy)) — Duomo Gpa Srl (C-357/10), Gestione Servizi Pubblici Srl (C-358/10), Irtel Srl (C-359/10) v Comune di Baranzate (C-357/10 and C-358/10), Comune di Venegono Inferiore (C-359/10)
(Joined Cases C-357/10 to C-359/10) (1)

(Articles 3 EC, 10 EC, 43 EC, 49 EC and 81 EC - Freedom of establishment - Freedom to provide services - Directive 2006/123/EC - Articles 15 and 16 - Concession relating to the assessment, verification and collection of taxes and other local authority revenue - National legislation - Minimum share capital - Obligation)
2012/C 194/03
Language of the case: Italian

Referring court

Tribunale amministrativo regionale per la Lombardia

Parties to the main proceedings


Applicants: Duomo Gpa Srl (C-357/10), Gestione Servizi Pubblici Srl (C-358/10), Irtel Srl (C-359/10)

Defendants: Comune di Baranzate (C-357/10 and C-358/10), Comune di Venegono Inferiore (C-359/10)

Intervener in support of the defendants: Agenzia Italiana per le Pubbliche Amministrazioni SpA (AIPA)

Re:

Reference for a preliminary ruling — Tribunale Amministrativo Regionale per la Lombardia — Interpretation of Articles 15 and 16 of Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market (OJ 2006 L 376, p. 36) and Articles 3, 10, 43, 49 and 81 EC — Commercial communications by the regulated professions — The award of services relating to the assessment, verification and collection of taxes and other local authority revenue — Minimum share capital required under national legislation

Operative part of the judgment

Articles 43 EC and 49 EC must be interpreted as precluding a provision such as that at issue in the main proceedings, under which:






—


economic operators, except companies in which all or a majority of the share capital is in public ownership, are required, if necessary, to increase their fully paid up capital to a minimum of EUR 10 million in order to be entitled to pursue the activities of assessment, verification and collection of taxes and other local authority revenue;










—


the award of those services to operators who fail to satisfy the minimum requirement of share capital is to be null and void, and










—


it is prohibited to obtain new contracts or participate in tender procedures for the operation of those services until the abovementioned requirement to adjust share capital has been met.






(1)  OJ C 260, 25.9.2010