CELEX: 62014CA0342
Language: en
Date: 2015-12-17 00:00:00
Title: Case C-342/14: Judgment of the Court (Fourth Chamber) of 17 December 2015 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — X-Steuerberatungsgesellschaft v Finanzamt Hannover-Nord (Reference for a preliminary ruling — Recognition of professional qualifications — Directive 2005/36/EC — Article 5 — Freedom to provide services — Directive 2006/123/EC — Articles 16 and 17(6) — Article 56 TFEU — Tax consultancy company established in a Member State and providing services in another Member State — Legislation of a Member State requiring the registration and recognition of tax consultancy companies)

22.2.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 68/12
            
         Judgment of the Court (Fourth Chamber) of 17 December 2015 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — X-Steuerberatungsgesellschaft v Finanzamt Hannover-Nord
   (Case C-342/14) (1)
   
   ((Reference for a preliminary ruling - Recognition of professional qualifications - Directive 2005/36/EC - Article 5 - Freedom to provide services - Directive 2006/123/EC - Articles 16 and 17(6) - Article 56 TFEU - Tax consultancy company established in a Member State and providing services in another Member State - Legislation of a Member State requiring the registration and recognition of tax consultancy companies))
   (2016/C 068/15)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: X-Steuerberatungsgesellschaft
   
      Defendant: Finanzamt Hannover-Nord
   
      Operative part of the judgment
   
   On a proper construction of Article 56 TFEU, legislation of a Member State which defines the conditions of access to the activity of professional assistance in tax matters may not restrict the freedom to provide services of a tax consultancy company — formed in accordance with the law of another Member State in which that company is established, which draws up, in the latter Member State where tax consultancy work is not regulated, a tax return on behalf of a recipient of services in the first Member State and sends that tax return to the tax authority of the first Member State —, without the qualification obtained by that company, or by the natural persons providing services of professional assistance in tax matters for that company, in other Member States being accorded its proper value and being duly taken into account.
   
      (1)  OJ C 372, 20.10.2014.