CELEX: 62012CN0071
Language: en
Date: 2012-02-10 00:00:00
Title: Case C-71/12: Reference for a preliminary ruling from the Qorti Kostituzzjonali (Malta) lodged on 10 February 2012 — Vodafone Malta Limited and Mobisle Communications Limited vs L-Avukat Ġenerali, Il-Kontrollur tad-Dwana, Il-Ministru tal-Finanzi, and L-Awtorità ta’ Malta dwar il-Komunikazzjoni

21.4.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 118/16
            
         Reference for a preliminary ruling from the Qorti Kostituzzjonali (Malta) lodged on 10 February 2012 — Vodafone Malta Limited and Mobisle Communications Limited vs L-Avukat Ġenerali, Il-Kontrollur tad-Dwana, Il-Ministru tal-Finanzi, and L-Awtorità ta’ Malta dwar il-Komunikazzjoni
   (Case C-71/12)
   2012/C 118/25
   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-Awtorità ta’ Malta dwar il-Komunikazzjoni
   
      Questions referred
   
   Do the provisions 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), and in particular its Articles 12 and/or 13, prohibit the Member States from imposing a fiscal burden on mobile telecommunications operators (‘the operators’) that is:
   
               (a)
            
            
               a duty, called an excise duty, introduced through national legislation;
            
         
               (b)
            
            
               calculated as a percentage on the charges levied by mobile telephony operators on their users for the services provided to them by these operators, with the exception of those services exempted by law;
            
         
               (c)
            
            
               paid to the mobile telephony operators by their users on an individual basis, and this amount is subsequently passed on to the Comptroller of Customs by all operators offering mobile telephony services, which amount is payable only by the operators and not by other undertakings, including those providing other electronic communications networks and services?