X-Steuerberatungsgesellschaft v Finanzamt Hannover-Nord.
Date: 2015-12-17
41. However, a service such as that at issue in the main proceedings, which involves a cross-border element, falls under Article 56 TFEU (see, by analogy, judgment in OSA, C‑351/12, EU:C:2014:110, paragraph 68).
44. In that regard, it should be recalled that, in the absence of harmonisation of the conditions of access to a particular occupation, the Member States are entitled to lay down the knowledge and qualifications needed in order to pursue it (see, inter alia, judgment in Brouillard , C‑298/14, EU:C:2015:652, paragraph 48 and the case-law cited).
45. Since the conditions for access to the activity of professional assistance in tax matters have not, up to the present time, been harmonised at EU level, the Member States retain the power to define those conditions (see, by analogy, judgment in Brouillard , C‑298/14, EU:C:2015:652, paragraph 49).
46. It follows that, in the present case, EU law does not preclude German law from making access to that activity contingent on the possession of the knowledge and qualifications deemed to be necessary (see, by analogy, judgment in Brouillard , C‑298/14, EU:C:2015:652, paragraph 50).
47. However, the fact remains that the Member States must exercise their powers in this area in a manner which respects the basic freedoms guaranteed by the FEU Treaty (judgment in Brouillard , C‑298/14, EU:C:2015:652, paragraph 51 and the case-law cited).
48. As regards the freedom to provide services, it is settled case-law of the Court that Article 56 TFEU requires not only the elimination of all discrimination against providers of services on grounds of nationality or the fact that they are established in a Member State other than that where the services are to be provided, but also the abolition of any restriction, even if it applies without distinction to national providers of services and to those of other Member States, which is liable to prohibit, impede or render less advantageous the activities of a provider of services established in another Member State where he lawfully provides similar services (see, inter alia, judgment in Konstantinides , C‑475/11, EU:C:2013:542, paragraph 44).
52. As regards the justification for the restriction constituted by national legislation such as that at issue in the main proceedings, it is settled case-law that national measures which are liable to hinder the exercise of fundamental freedoms guaranteed by the Treaty or make it less attractive may be allowed only if they pursue a legitimate objective in the public interest, are appropriate to ensuring the attainment of that objective, and do not go beyond what is necessary to attain the objective pursued (see, inter alia, judgment in Konstantinides , C‑475/11, EU:C:2013:542, paragraph 50).
53. In general, it should be observed that the prevention of tax evasion and the protection of consumers, which, as is apparent from the order for reference, constitute objectives pursued by the legislation at issue in the main proceedings, are among the objectives which may be regarded as overriding reasons in the public interest capable of justifying a restriction of the freedom to provide services (see, to that effect, judgments in Konstantinides , C‑475/11, EU:C:2013:542, paragraph 51 and the case-law cited, and Commission  v Spain , C‑678/11, EU:C:2014:2434, paragraph 45 and the case-law cited).
54. However, it is settled case-law of the Court that national authorities must ensure, inter alia, that qualifications obtained in another Member State are accorded their proper value and duly taken into account (see judgment in Peñarroja Fa , C‑372/09 and C‑373/09, EU:C:2011:156, paragraph 58 and the case-law cited).
56. It is true that an obligation imposed on a provider of services of professional assistance in tax matters, such as X, to make a simple prior declaration to the authorities of the Member State in which access to the activity of providing professional assistance in tax matters is regulated and in which that service provider intends to provide such services, of its intention in that regard, would not, as a rule, go beyond what is necessary to achieve the objectives of preventing tax evasion and protecting consumers, which are pursued by legislation such as that at issue in the main proceedings. Such an obligation would enable those authorities to check the qualification obtained, as the case may be through experience, by that service provider, or by the natural persons providing the service concerned for that service provider, in other Member States in the specific field of taxation in which that service provider intends to exercise its activity (see, by analogy, judgment in Essent Energie Productie , C‑91/13, EU:C:2014:2206, paragraphs 57 and 58 and the case-law cited).
59. The principle of legal certainty requires, inter alia, that rules of law be clear, precise and predictable in their effects, especially where they may have negative consequences on individuals and undertakings (see judgment in Berlington Hungary and Others , C‑98/14, EU:C:2015:386, paragraph 77 and the case-law cited).