CELEX: 62018CA0384
Language: en
Date: 2020-02-27 00:00:00
Title: Case C-384/18: Judgment of the Court (Fourth Chamber) of 27 February 2020 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Article 49 TFEU — Services in the internal market — Directive 2006/123/EC — Article 25(1) and (2) — Restrictions on multidisciplinary activities of accountants)

27.4.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 137/10
            
         
      Judgment of the Court (Fourth Chamber) of 27 February 2020 — European Commission v Kingdom of Belgium
      (Case C-384/18) (1)
      
      (Failure of a Member State to fulfil obligations - Article 49 TFEU - Services in the internal market - Directive 2006/123/EC - Article 25(1) and (2) - Restrictions on multidisciplinary activities of accountants)
      (2020/C 137/11)
      Language of the case: French
      
         Parties
      
      
         Applicant: European Commission (represented by: H. Tserepa-Lacombe and L. Malferrari, acting as Agents)
      
         Defendant: Kingdom of Belgium (represented by: L. Van den Broeck, M. Jacobs and C. Pochet, acting as Agents, and by C. Smits and D. Grisay, lawyers, M. Vossen, G. Lievens and F. Haemers)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Declares that, by prohibiting the exercise of accounting activities in conjunction with the activities of an insurance broker or agent, or of an estate agent, or with any banking or financial services activity, and by permitting the chambers of the Professional Institute of Approved Accountants and Tax Consultants to prohibit the exercise of accounting activities in conjunction with any artisanal, commercial or agricultural activity, the Kingdom of Belgium has failed to fulfil its obligations under Article 25 of Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market and Article 49 TFEU;
               
            
                  2.
               
               
                  Dismisses the action as to the remainder;
               
            
                  3.
               
               
                  Orders the Kingdom of Belgium to bear its own costs and to pay those incurred by the European Commission.
               
            
         (1)  OJ C 285, 13.8.2018.