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PARALLEL TEXTS
La direttiva autorizzazioni non osta né alla tassa speciale imposta in Francia agli operatori di comunicazione elettronica né all’accisa maltese sui servizi di telefonia mobile
Inglese tratto da:
http://europa.eu/rapid/press-release_CJE-13-78_en.htm
Italiano tratto da:
http://europa.eu/rapid/press-release_CJE-13-78_it.htm
Data documento: 27-06-2013
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The Authorisation Directive does not preclude either the special charge levied in France on electronic communications operators or the Maltese excise duty on mobile telephony services
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La direttiva autorizzazioni non osta né alla tassa speciale imposta in Francia agli operatori di comunicazione elettronica né all’accisa maltese sui servizi di telefonia mobile
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That directive does not restrict Member States’ powers to impose non-administrative charges in respect of the provision of electronic communications services
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Detta direttiva non restringe la competenza degli Stati membri a imporre oneri non amministrativi sulla fornitura di servizi di comunicazione elettronica
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The Authorisation Directive permits Member States to impose administrative charges on providers of electronic communications services in order to finance the activities of the national regulatory authority responsible for the management of the authorisation system for the provision of those services and for the granting of rights to use numbers and radio frequencies.
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La direttiva autorizzazioni consente agli Stati membri di imporre ai fornitori di servizi di comunicazione elettronica diritti amministrativi al fine di finanziare le attività dell'autorità nazionale di regolamentazione competente per la gestione del regime di autorizzazione della fornitura di detti servizi nonché per la concessione dei diritti d'uso dei numeri o delle frequenze radio.
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The charges are meant to cover only the actual costs incurred in the provision of the administrative services by the regulatory authority to electronic communications operators.
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Tali diritti sono intesi solo a copertura dei costi effettivi causati dai servizi amministrativi forniti dall’autorità di regolamentazione agli operatori di comunicazione elettronica.
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Case C-485/11 Commission v France
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Causa C-485/11 Commissione/Francia
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In France, a special charge, imposed on electronic communications operators, is levied on the amount of subscription charges and other sums paid by users to operators for the provision of electronic communications services.
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In Francia una tassa speciale, gravante sugli operatori di comunicazione elettronica, è calcolata sull'importo degli abbonamenti e delle altre somme versate dagli utenti agli operatori come remunerazione di servizi di comunicazione elettronica.
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The Commission takes the view that that special charge is at odds with the Directive because it constitutes an administrative charge levied on the basis of factors relating to the operator’s activities or turnover, not on the basis of the actual costs incurred as a result of the authorisation system.
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La Commissione ritiene che tale tassa speciale sia in contrasto con la direttiva in quanto costituisce un diritto amministrativo riscosso sulla base di elementi collegati all'attività o al fatturato dell'operatore e non in funzione dei costi reali sostenuti dal regime di autorizzazione.
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Moreover, according to the Commission, the charge is not intended to finance the activities of the national regulatory authority, contrary to the requirements of the Directive.
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Inoltre, secondo la Commissione, contrariamente ai requisiti posti dalla direttiva, tale tassa non è destinata a finanziare le attività dell'autorità nazionale di regolamentazione.
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Concluding that the special charge is at odds with the Directive, the Commission brought an action against France for failure to fulfil obligations before the Court of Justice.
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Ritenendo la tassa speciale non conforme alla direttiva, la Commissione ha presentato un ricorso per inadempimento dinanzi alla Corte di giustizia nei confronti della Francia.
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In its judgment today, the Court points out, first, that the administrative charges covered by the Directive represent remuneration and that the only purpose of such charges is to cover the administrative costs incurred in the issue, management, control and enforcement of the general authorisation scheme in the field of electronic communications.
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Nella sua sentenza odierna la Corte ricorda, innanzitutto, che i diritti amministrativi previsti nella direttiva hanno un carattere remunerativo e possono avere come scopo solo la copertura dei costi amministrativi sostenuti per il rilascio, la gestione, il controllo e l'applicazione del sistema di autorizzazione generale nel settore della comunicazione elettronica.
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Thus, a charge the trigger for which is linked to the general authorisation procedure for access to the electronic telecommunications services market constitutes an administrative charge within the meaning of the Directive and may be imposed only in accordance with the requirements set out in the Directive.
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Pertanto, una tassa il cui fatto generatore sia collegato alla procedura di autorizzazione generale che consente di accedere al mercato dei servizi di comunicazione elettronica costituisce un diritto amministrativo ai sensi della direttiva e può essere imposta solo alle condizioni da questa enunciate.
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However, the Court finds that the trigger for the charge in question is linked neither to the general authorisation procedure for access to the electronic telecommunications services market nor to the grant of a right to use radio frequencies or numbers.
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Tuttavia, la Corte constata che il fatto generatore della tassa francese non è collegato né alla procedura di autorizzazione generale che permette di accedere al mercato dei servizi di comunicazione elettronica né alla concessione di un diritto d'uso delle frequenze radio o dei numeri.
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Indeed, that charge relates to the operator’s activities, which consist in providing electronic communications services to end users in France.
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Infatti, essa è in rapporto con l'attività dell'operatore, che consiste nel fornire servizi di comunicazione elettronica agli utenti finali in Francia.
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The Court observes in that regard that the charge at issue is not levied on all electronic communications operators holding a general authorisation or a right to use radio frequencies or numbers but only on operators holding a general authorisation who already provide their services on the electronic communications services market to end users.
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A tal proposito, la Corte rileva che la tassa contestata non viene fatta gravare su tutti gli operatori di comunicazione elettronica titolari di un'autorizzazione generale o di un diritto d'uso delle frequenze radio e dei numeri, ma solo sugli operatori titolari di un’autorizzazione generale che forniscano già i loro servizi sul mercato dei servizi di comunicazione elettronica agli utenti finali.
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It is not therefore levied simply on the basis of the fact that the operator holds a general authorisation or has the right to use radio frequencies or numbers but is linked to the operator’s business of providing communications services.
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Essa non viene dunque imposta sulla base della semplice detenzione di un'autorizzazione generale o della concessione di un diritto d'uso delle frequenze radio o dei numeri, ma è collegata all'attività dell'operatore consistente nel prestare servizi di comunicazione.
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In those circumstances, the Court finds that the charge at issue does not constitute an administrative charge within the meaning of the Directive and does not therefore fall within its scope.
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Ciò premesso, la Corte afferma che la tassa contestata non costituisce un diritto amministrativo ai sensi della direttiva e non rientra dunque nell'ambito di applicazione della medesima.
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Consequently, the Court dismisses the Commission’s action.
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Essa respinge pertanto il ricorso della Commissione.
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Case C-71/12 Vodafone Malta
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Causa C-71/12 Vodafone Malta
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In Malta, operators in the telecommunications sector have claimed before the Maltese courts that excise duty on mobile telephony services is incompatible with the Authorisation Directive.
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A Malta, taluni operatori nel settore delle telecomunicazioni contestano, dinanzi ai giudici maltesi, la compatibilità di un’accisa sui servizi di telefonia mobile con la direttiva autorizzazioni.
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The excise duty, levied at the rate of 3% of the price of those services, is paid by users to operators, who subsequently pass it on to the tax authorities.
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Tale accisa, che ammonta al 3% del prezzo dei servizi, viene versata dagli utenti agli operatori che la trasferiscono successivamente all'autorità fiscale.
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The Qorti Konstituzzjonali (Constitutional Court, Malta) asks the Court whether the Directive precludes the excise duty in question.
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La Qorti Kostituzzjonali (Corte costituzionale, Malta) chiede alla Corte se la direttiva ammetta l'accisa maltese.
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The Court’s reply is that excise duty the trigger for which is linked not to a general authorisation procedure for access to the electronic telecommunications services market but to the use of mobile telephony services provided by operators and which is borne by the user of such services does not constitute an administrative charge within the meaning of the Directive.
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La Corte risponde che un’accisa il cui fatto generatore non sia collegato alla procedura di autorizzazione generale che permette di accedere al mercato dei servizi di comunicazione elettronica, ma all'uso dei servizi di telefonia mobile forniti dagli operatori, e che sia sopportata dagli utenti di tali servizi, non costituisce un diritto amministrativo ai sensi della direttiva.
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Lastly, the Court points out that it is for the Maltese court to verify all the characteristics of the excise duty in question and, if it is in fact akin to a tax on consumption, it will not be incompatible with the Directive.
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Infine, la Corte ricorda che spetta al giudice maltese verificare tutte le caratteristiche dell'accisa e che quest’ultima, se si avvicinasse effettivamente ad un'imposta sul consumo, non sarebbe incompatibile con la direttiva.
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NOTE:
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IMPORTANTE:
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An action for failure to fulfil obligations directed against a Member State which has failed to comply with its obligations under European Union law may be brought by the Commission or by another Member State.
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La Commissione o un altro Stato membro possono proporre un ricorso per inadempimento diretto contro uno Stato membro che è venuto meno ai propri obblighi derivanti dal diritto dell’Unione.
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If the Court of Justice finds that there has been a failure to fulfil obligations, the Member State concerned must comply with the Court’s judgment without delay.
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Qualora la Corte di giustizia accerti l’inadempimento, lo Stato membro interessato deve conformarsi alla sentenza senza indugio.
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Where the Commission considers that the Member State has not complied with the judgment, it may bring a further action seeking financial penalties.
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La Commissione, qualora ritenga che lo Stato membro non si sia conformato alla sentenza, può proporre un altro ricorso chiedendo sanzioni pecuniarie.
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However, if measures transposing a directive have not been notified to the Commission, the Court of Justice can, on a proposal from the Commission, impose penalties at the stage of the initial judgment.
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Tuttavia, in caso di mancata comunicazione delle misure di attuazione di una direttiva alla Commissione, su domanda di quest’ultima, la Corte di giustizia può infliggere sanzioni pecuniarie, al momento della prima sentenza.
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NOTE:
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IMPORTANTE:
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A reference for a preliminary ruling allows the courts and tribunals of the Member States, in disputes which have been brought before them, to refer questions to the Court of Justice about the interpretation of European Union law or the validity of a European Union act.
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Il rinvio pregiudiziale consente ai giudici degli Stati membri, nell'ambito di una controversia della quale sono investiti, di interpellare la Corte in merito all’interpretazione del diritto dell’Unione o alla validità di un atto dell’Unione.
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The Court of Justice does not decide the dispute itself.
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La Corte non risolve la controversia nazionale.
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It is for the national court or tribunal to dispose of the case in accordance with the Court’s decision, which is similarly binding on other national courts or tribunals before which a similar issue is raised.
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Spetta al giudice nazionale risolvere la causa conformemente alla decisione della Corte.) Tale decisione vincola egualmente gli altri giudici nazionali ai quali venga sottoposto un problema simile.
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LISTEN WITH READSPEAKER
The Authorisation Directive does not preclude either the special charge
levied in France on electronic communications operators or the Maltese excise
duty on mobile telephony services
That directive does not restrict Member States’ powers to impose
non-administrative charges in respect of the provision of electronic
communications services
The Authorisation Directive permits Member States to impose
administrative charges on providers of electronic communications services in
order to finance the activities of the national regulatory authority responsible
for the management of the authorisation system for the provision of those
services and for the granting of rights to use numbers and radio frequencies.
The charges are meant to cover only the actual costs incurred in the
provision of the administrative services by the regulatory authority to
electronic communications operators.
Case C-485/11 Commission v France
In France, a special charge, imposed on electronic communications
operators, is levied on the amount of subscription charges and other sums paid
by users to operators for the provision of electronic communications services.
The Commission takes the view that that special charge is at odds with
the Directive because it constitutes an administrative charge levied on the
basis of factors relating to the operator’s activities or turnover, not on the
basis of the actual costs incurred as a result of the authorisation system.
Moreover, according to the Commission, the charge is not intended to
finance the activities of the national regulatory authority, contrary to the
requirements of the Directive.
Concluding that the special charge is at odds with the Directive, the
Commission brought an action against France for failure to fulfil obligations
before the Court of Justice.
In its judgment today, the Court points out, first, that the
administrative charges covered by the Directive represent remuneration and that
the only purpose of such charges is to cover the administrative costs incurred
in the issue, management, control and enforcement of the general authorisation
scheme in the field of electronic communications.
Thus, a charge the trigger for which is linked to the general
authorisation procedure for access to the electronic telecommunications services
market constitutes an administrative charge within the meaning of the Directive
and may be imposed only in accordance with the requirements set out in the
Directive.
However, the Court finds that the trigger for the charge in question is
linked neither to the general authorisation procedure for access to the
electronic telecommunications services market nor to the grant of a right to use
radio frequencies or numbers.
Indeed, that charge relates to the operator’s activities, which consist
in providing electronic communications services to end users in France.
The Court observes in that regard that the charge at issue is not
levied on all electronic communications operators holding a general
authorisation or a right to use radio frequencies or numbers but only on
operators holding a general authorisation who already provide their services on
the electronic communications services market to end users.
It is not therefore levied simply on the basis of the fact that the
operator holds a general authorisation or has the right to use radio frequencies
or numbers but is linked to the operator’s business of providing communications
services.
In those circumstances, the Court finds that the charge at issue does
not constitute an administrative charge within the meaning of the Directive and
does not therefore fall within its scope.
Consequently, the Court dismisses the Commission’s action.
Case C-71/12 Vodafone Malta
In Malta, operators in the telecommunications sector have claimed
before the Maltese courts that excise duty on mobile telephony services is
incompatible with the Authorisation Directive.
The excise duty, levied at the rate of 3% of the price of those
services, is paid by users to operators, who subsequently pass it on to the tax
authorities.
The Qorti Konstituzzjonali (Constitutional Court, Malta) asks the Court
whether the Directive precludes the excise duty in question.
The Court’s reply is that excise duty the trigger for which is linked
not to a general authorisation procedure for access to the electronic
telecommunications services market but to the use of mobile telephony services
provided by operators and which is borne by the user of such services does not
constitute an administrative charge within the meaning of the Directive.
Lastly, the Court points out that it is for the Maltese court to verify
all the characteristics of the excise duty in question and, if it is in fact
akin to a tax on consumption, it will not be incompatible with the Directive.
NOTE:
An action for failure to fulfil obligations directed against a Member
State which has failed to comply with its obligations under European Union law
may be brought by the Commission or by another Member State.
If the Court of Justice finds that there has been a failure to fulfil
obligations, the Member State concerned must comply with the Court’s judgment
without delay.
Where the Commission considers that the Member State has not complied
with the judgment, it may bring a further action seeking financial penalties.
However, if measures transposing a directive have not been notified to
the Commission, the Court of Justice can, on a proposal from the Commission,
impose penalties at the stage of the initial judgment.
NOTE:
A reference for a preliminary ruling allows the courts and tribunals of
the Member States, in disputes which have been brought before them, to refer
questions to the Court of Justice about the interpretation of European Union law
or the validity of a European Union act.
The Court of Justice does not decide the dispute itself.
It is for the national court or tribunal to dispose of the case in
accordance with the Court’s decision, which is similarly binding on other
national courts or tribunals before which a similar issue is raised.
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