Case C-277/21: Judgment of the Court (Tenth Chamber) of 28 April 2022 (request for a preliminary ruling from the Conseil d’État — Belgium) — Secrétariat général de l’Enseignement catholique ASBL (SeGEC) and Others v Institut des Comptes nationaux (ICN), Banque nationale de Belgique (Reference for a preliminary ruling — Regulation (EU) No 549/2013 — European system of national and regional accounts in the European Union — Annex A, paragraph 20.15 — Control exercised by an institute of national accounts over the organising authorities of educational establishments constituted in the form of non-profit institutions — Educational establishments receiving public financing and enjoying freedom of education guaranteed by the Constitution — Annex A, paragraph 20.15, second sentence — Concept of ‘public intervention in the form of general regulations applicable to all units working in the same activity’ — Scope — Annex A, paragraph 20.15, first sentence — Annex A, paragraph 2.39(b), paragraph 20.15(b) and paragraph 20.309(h) — Concept of ‘excessive regulation’ — Scope)
Date: 2022-04-28
Institutions: Court of Justice
Subjects: European accounting system, academic freedom, educational institution, national accounts, non-profit organisation, public finance, public financing, school inspection, teaching curriculum








C_2022237EN.01001801.xml










20.6.2022   


EN


Official Journal of the European Union


C 237/18






Judgment of the Court (Tenth Chamber) of 28 April 2022 (request for a preliminary ruling from the Conseil d’État — Belgium) — Secrétariat général de l’Enseignement catholique ASBL (SeGEC) and Others v Institut des Comptes nationaux (ICN), Banque nationale de Belgique
(Case C-277/21) (1)

(Reference for a preliminary ruling - Regulation (EU) No 549/2013 - European system of national and regional accounts in the European Union - Annex A, paragraph 20.15 - Control exercised by an institute of national accounts over the organising authorities of educational establishments constituted in the form of non-profit institutions - Educational establishments receiving public financing and enjoying freedom of education guaranteed by the Constitution - Annex A, paragraph 20.15, second sentence - Concept of ‘public intervention in the form of general regulations applicable to all units working in the same activity’ - Scope - Annex A, paragraph 20.15, first sentence - Annex A, paragraph 2.39(b), paragraph 20.15(b) and paragraph 20.309(h) - Concept of ‘excessive regulation’ - Scope)
(2022/C 237/23)
Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings


Applicants: Secrétariat général de l’Enseignement catholique ASBL (SeGEC), Fédération des Établissements libres subventionnés indépendants ASBL (FELSI), Groupe scolaire Don Bosco à Woluwe-Saint-Lambert ASBL, École fondamentale libre de Chênée ASBL, Collège Saint-Guibert de Gembloux ASBL, Collège Saint-Benoit de Maredsous ASBL, Pouvoir organisateur des Centres PMS libres à Woluwe ASBL

Defendants: Institut des Comptes nationaux (ICN), Banque nationale de Belgique

Operative part of the judgment







1.


Paragraph 20.309(h) of Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, read in conjunction with paragraph 2.39(b) and paragraph 20.15(b) of that annex, must be interpreted as meaning that the concept of ‘excessive regulation’ covers national regulations applying to non-profit institutions (NPIs) active in the field of education which, while being subsidised by the competent national government, enjoy freedom of education guaranteed by the Constitution, where those regulations confer on that government the task or right:






—


to approve curricula,










—


to determine both the structure of education and priority and specific duties, to institute monitoring of the conditions for pupil enrolment and exclusion, decisions of class councils and financial participation, to arrange for schools to be grouped into structured networks and to require educational, teaching and institutional plans to be drawn up and activity reports to be delivered,










—


to organise checks and inspections relating specifically to subjects taught, academic level and implementation of the language laws, but excluding teaching methods, and










—


to impose a minimum number of pupils per class, stream, level or other subdivision, unless an exemption is granted by a minister,




in so far as those tasks or rights are sufficiently intrusive to determine effectively the general policy or programme of the NPIs concerned by enabling the exercise on a lasting and continuous basis of an actual and substantial influence over the very determination and implementation of the objectives of those NPIs, their activities and their operating aspects, as well as the strategic approaches and guidelines which those NPIs are to follow when pursuing their activities, which it is for the referring court to ascertain;










2.


The second sentence of paragraph 20.15 of Annex A to Regulation No 549/2013 must be interpreted as meaning that the concept of ‘general regulations applicable to all units working in the same activity’ does not cover national regulations which constitute a legal system applicable only to the staff of non-profit institutions active in the field of education which are financed by government.






(1)  OJ C 278, 12.7.2021.