Case C-71/12: Judgment of the Court (Third Chamber) of 27 June 2013 (request for a preliminary ruling from the Qorti Kostituzzjonali — Malta) — Vodafone Malta Limited, Mobisle Communications Limited v L-Avukat Ġenerali, Il-Kontrollur tad-Dwana, Il-Ministru tal-Finanzi, L-Awtorita’ ta’ Malta dwar il-Komunikazzjoni (Electronic communications networks and services — Directive 2002/20/EC — Articles 12 and 13 — Administrative charges and fees for rights of use — Charge applicable to mobile telephony operators — National legislation — Method of calculating the charge — Percentage of the costs paid by users)
Date: 2013-06-27
Institutions: Court of Justice
Subjects: Malta, consumer protection, disclosure of information, excise duty, interpretation of the law, national law, tax, telephone








C_2013225EN.01002701.xml










3.8.2013   


EN


Official Journal of the European Union


C 225/27





Judgment of the Court (Third Chamber) of 27 June 2013 (request for a preliminary ruling from the Qorti Kostituzzjonali — Malta) — Vodafone Malta Limited, Mobisle Communications Limited v L-Avukat Ġenerali, Il-Kontrollur tad-Dwana, Il-Ministru tal-Finanzi, L-Awtorita’ ta’ Malta dwar il-Komunikazzjoni
(Case C-71/12) (1)

(Electronic communications networks and services - Directive 2002/20/EC - Articles 12 and 13 - Administrative charges and fees for rights of use - Charge applicable to mobile telephony operators - National legislation - Method of calculating the charge - Percentage of the costs paid by users)
2013/C 225/43
Language of the case: Maltese

Referring court

Qorti Kostituzzjonali

Parties to the main proceedings


Applicants: Vodafone Malta Limited, Mobisle Communications Limited

Defendants: L-Avukat Ġenerali, Il-Kontrollur tad-Dwana, Il-Ministru tal-Finanzi, L-Awtorita’ ta’ Malta dwar il-Komunikazzjoni

Re:

Request for a preliminary ruling — Qorti Kostituzzjonali — Interpretation of Articles 12 and 13 of Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services (OJ 2002 L 108, p. 21) — National legislation subjecting mobile telephone operators to a charge — Charge to be paid solely by mobile telephone operators and not by other undertakings offering electronic communications services

Operative part of the judgment

Article 12 of Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services (Authorisation Directive) must be interpreted as not precluding the legislation of a Member State, such as the legislation at issue in the main proceedings, under which operators providing mobile telephony services are liable to pay ‘excise’ duty, calculated as a percentage of the charges paid to them by the users of those services, provided the trigger for that duty is not linked to the general authorisation procedure for access to the electronic communications services market but to the use of mobile telephony services provided by the operators and the duty is ultimately borne by the user of those services, which is a matter for the national court to verify.


(1)  OJ C 118, 21.4.2012.