CELEX: 62009CO0492
Language: en
Date: 2010-12-15 00:00:00
Title: Order of the Court (Seventh Chamber) of 15 December 2010.#Agricola Esposito Srl v Agenzia delle Entrate - Ufficio di Taranto 2.#Reference for a preliminary ruling: Commissione tributaria provinciale di Taranto - Italy.#Articles 92(1), 103(1) and 104(3), second subparagraph, of the Rules of Procedure - Electronic networks and communication services - Directives 2002/20/EC, 2002/21/EC and 2002/77/EC - Government authorisation tax - Partial inadmissiblity - Questions the answer to which leaves no room for reasonable doubt.#Case C-492/09.

Order of the Court (Seventh Chamber) of 15 December 2010 – Agricola Esposito v Agenzia delle Entrate – Ufficio di Taranto
            2
      (Case C-492/09)
      Articles 92(1), 103(1) and 104(3), second subparagraph, of the Rules of Procedure – Electronic networks and communication services – Directives 2002/20/EC, 2002/21/EC and 2002/77/EC – Government authorisation tax –Inadmissible in part – Questions the answer to which leaves room for no reasonable doubt
      1.                     Preliminary rulings – Admissibility – Reference giving no details of the relevant facts or legislation and not setting out
            the reasons for making that reference to the Court of Justice (Rules of Procedure of the Court of Justice, Arts 92(1) and
            103(1)) (see paras 21-26, operative part 1)
      2.                     Approximation of laws – Electronic communications networks and services – Authorisation and legislative background – Directives
            2002/20 and 2002/21 (European Parliament and Council Directives 2002/20 and 2002/21) (see paras 35-36, 38, 40-44, operative
            part  2)
      Re:
      
         
               Reference for a preliminary ruling – Commissione tributaria provinciale di Taranto – Interpretation of Article 9(1) of Directive
                  2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications
                  networks and services (OJ 2002 L 108, p. 33) and 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) – Imposition of a government authorisation tax in the case of a telephone subscription contract – Tax not applied in the
                  case of a prepaid telephone card – Whether permissible.
               
            Operative part 
      
         
                  1.
               
               
                  
               
               
                  	The part of the fourth question that relates to Commission Directive 2002/77/EC of 16 September 2002 on competition in the
                     markets for electronic communications networks and services and the sixth question are inadmissible. 
                  
               
            
         
                  2.
               
               
                  
               
               
                  	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 (the Authorisation Directive) and Directive 2002/21/EC of the European Parliament and of the Council
                     of 7 March 2002 on a common regulatory framework for electronic communications networks and services (the Framework Directive)
                     do not preclude a tax such as the government concession tax.