EN

Official Journal of the European Union

C 372/3

(Case C-342/14)

2014/C 372/04

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: X-Steuerberatungsgesellschaft

Defendant: Finanzamt Hannover-Nord

Questions referred

1.Does Article 5 of Directive 2005/36/EC (1) preclude a restriction of the freedom to provide services in a case where a tax consultancy company formed in accordance with the law of a Member State prepares in the Member State of its establishment, where tax consultancy work is not regulated, a tax return for a recipient of services in another Member State and sends it to the tax authority, and national provisions in that other Member State require that a tax consultancy company be recognised as authorised to provide professional assistance in tax matters and that the tax advisers managing the company must act autonomously?

2.Can a tax consultancy company, in the circumstances referred to in question 1, rely successfully on Article 16(1) and (2) of Directive 2006/123/EC (2), irrespective of which of the two Member States is the one in which it provides the service?

3.Is Article 56 TFEU to be interpreted as precluding a restriction, by measures applicable in the Member State of the recipient of services, of the freedom to provide services in the circumstances referred to in question 1, if the tax consultancy company is not established in the Member State of the recipient of the services?

(1) Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications.

(2) Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market.