CELEX: 62014CA0416
Language: en
Date: 2015-09-17 00:00:00
Title: Case C-416/14: Judgment of the Court (Eighth Chamber) of 17 September 2015 (request for a preliminary ruling from the Commissione Tributaria Regionale di Mestre-Venezia — Italy) — Fratelli De Pra SpA, SAIV SpA v Agenzia Entrate — Direzione Provinciale Ufficio Controlli Belluno, Agenzia Entrate — Direzione Provinciale Ufficio Controlli Vicenza (Reference for a preliminary ruling — Telecommunications networks and services — Directives 2002/19/EC, 2002/20/EC, 2002/21/EC, 2002/22/EC — Free circulation of terminal equipment for terrestrial mobile telecommunications — Directive 1999/5/EC — Tax on the use of equipment — General authorisation or licence for use — Subscription contract equivalent to a general authorisation or licence — Differential treatment of users depending on whether or not they have a subscription contract)

9.11.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 371/13
            
         Judgment of the Court (Eighth Chamber) of 17 September 2015 (request for a preliminary ruling from the Commissione Tributaria Regionale di Mestre-Venezia — Italy) — Fratelli De Pra SpA, SAIV SpA v Agenzia Entrate — Direzione Provinciale Ufficio Controlli Belluno, Agenzia Entrate — Direzione Provinciale Ufficio Controlli Vicenza
   (Case C-416/14) (1)
   
   ((Reference for a preliminary ruling - Telecommunications networks and services - Directives 2002/19/EC, 2002/20/EC, 2002/21/EC, 2002/22/EC - Free circulation of terminal equipment for terrestrial mobile telecommunications - Directive 1999/5/EC - Tax on the use of equipment - General authorisation or licence for use - Subscription contract equivalent to a general authorisation or licence - Differential treatment of users depending on whether or not they have a subscription contract))
   (2015/C 371/16)
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria regionale di Mestre-Venezia
   
      Parties to the main proceedings
   
   
      Applicants: Fratelli De Pra SpA, SAIV SpA
   
      Defendants: Agenzia Entrate — Direzione Provinciale Ufficio Controlli Belluno, Agenzia Entrate — Direzione Provinciale Ufficio Controlli Vicenza
   
      Operative part of the judgment
   
   
               1.
            
            
               Directives:
               
                           —
                        
                        
                           1999/5/EC of the European Parliament and of the Council of 9 March 1999 on radio equipment and telecommunications terminal equipment and the mutual recognition of their conformity, in particular Article 8 thereof;
                        
                     
                           —
                        
                        
                           2002/19/EC of the European Parliament and of the Council of 7 March 2002 on access to, and interconnection of, electronic communications networks and associated facilities (Access 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), as amended by Directive 2009/140/EC of the European Parliament and of the Council of 25 November 2009;
                        
                     
                           —
                        
                        
                           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 (Framework Directive); and
                        
                     
                           —
                        
                        
                           2002/22/EC of the European Parliament and of the Council of 7 March 2002 on universal service and users’ rights relating to electronic communications networks and services (Universal Service Directive), as amended by Directive 2009/136/EC of the European Parliament and of the Council of 25 November 2009
                        
                     must be interpreted as not precluding national rules on the application of a charge such as the charge paid for a government licence under which the use of terminal equipment for terrestrial mobile radio communication under a subscription contract is subject to a general authorisation or a licence and to the payment of such a charge, provided that the subscription contract itself is equivalent to a licence or general authorisation and, accordingly, no intervention is required in that regard by the public administrative authorities.
            
         
               2.
            
            
               Article 20 of Directive 2002/22, as amended by Directive 2009/136, and Article 8 of Directive 1999/5 must be interpreted as not precluding, for the purposes of the application of a charge such as the charge paid for a government licence, a subscription contract for mobile telephony services from being equated with a general authorisation or a radio station licence, which must moreover include details of the type of equipment concerned and the corresponding certification.
            
         
               3.
            
            
               In a case such as that in the main proceedings, EU law, as laid down in Directives 1999/5, 2002/19, 2002/20, as amended by Directive 2009/140, 2002/21 and 2002/22, as amended by Directive 2009/136, and in Article 20 of the Charter of Fundamental Rights of the European Union, must be interpreted as not precluding differential treatment of users of terminal equipment for terrestrial mobile radio communication, depending on whether they conclude a subscription contract for mobile telephony services or purchase those services in the form of pay-as-you-go or top-up cards, under which only the former are subject to rules such as those establishing the charge paid for a government licence.
            
         
      (1)  OJ C 431, 1.2.2014.