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Joined Cases C-357/10 to C-359/10: Judgment of the Court (Second Chamber) of 10 May 2012 (reference for a preliminary ruling from the Tribunale amministrativo regionale per la Lombardia (Italy)) — Duomo Gpa Srl (C-357/10), Gestione Servizi Pubblici Srl (C-358/10), Irtel Srl (C-359/10) v Comune di Baranzate (C-357/10 and C-358/10), Comune di Venegono Inferiore (C-359/10) (Articles 3 EC, 10 EC, 43 EC, 49 EC and 81 EC — Freedom of establishment — Freedom to provide services — Directive 2006/123/EC — Articles 15 and 16 — Concession relating to the assessment, verification and collection of taxes and other local authority revenue — National legislation — Minimum share capital — Obligation)
ECLI:EU:UNKNOWN:62010CA0357
62010CA0357
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30.6.2012
Official Journal of the European Union
C 194/2
(Joined Cases C-357/10 to C-359/10) (<span class="super">1</span>)
(Articles 3 EC, 10 EC, 43 EC, 49 EC and 81 EC - Freedom of establishment - Freedom to provide services - Directive 2006/123/EC - Articles 15 and 16 - Concession relating to the assessment, verification and collection of taxes and other local authority revenue - National legislation - Minimum share capital - Obligation)
2012/C 194/03
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicants: Duomo Gpa Srl (C-357/10), Gestione Servizi Pubblici Srl (C-358/10), Irtel Srl (C-359/10)
Defendants: Comune di Baranzate (C-357/10 and C-358/10), Comune di Venegono Inferiore (C-359/10)
Intervener in support of the defendants: Agenzia Italiana per le Pubbliche Amministrazioni SpA (AIPA)
Re:
Reference for a preliminary ruling — Tribunale Amministrativo Regionale per la Lombardia — Interpretation of Articles 15 and 16 of Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market (OJ 2006 L 376, p. 36) and Articles 3, 10, 43, 49 and 81 EC — Commercial communications by the regulated professions — The award of services relating to the assessment, verification and collection of taxes and other local authority revenue — Minimum share capital required under national legislation
Operative part of the judgment
Articles 43 EC and 49 EC must be interpreted as precluding a provision such as that at issue in the main proceedings, under which:
economic operators, except companies in which all or a majority of the share capital is in public ownership, are required, if necessary, to increase their fully paid up capital to a minimum of EUR 10 million in order to be entitled to pursue the activities of assessment, verification and collection of taxes and other local authority revenue;
the award of those services to operators who fail to satisfy the minimum requirement of share capital is to be null and void, and
it is prohibited to obtain new contracts or participate in tender procedures for the operation of those services until the abovementioned requirement to adjust share capital has been met.
(<span class="super">1</span>) OJ C 260, 25.9.2010