Keywords
Summary

Keywords

1. Preliminary rulings - Reference to the Court - National court or tribunal for the purposes of Article 234 EC - Collège juridictionnel de la Région de Bruxelles-Capitale - Included

(Art. 234 EC)

2. Freedom to provide services - Restrictions - Tax on satellite dishes introduced by a municipal council - Not permissible

(EC Treaty, Art. 59 (now, after amendment, Art. 49 EC) and Arts 60 and 66 (now Arts 50 EC and 55 EC)

Summary

1. In order to determine whether a body making a reference is a court or tribunal for the purposes of Article 234 EC, which is a question governed by Community law alone, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes, whether it applies rules of law and whether it is independent. The Collège juridictionnel de la Région de Bruxelles-Capitale, which has jurisdiction in local tax proceedings, satisfies those criteria.

( see paras 10, 12, 22 )

2. Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Articles 60 and 66 of the Treaty (now Articles 50 EC and 55 EC) must be interpreted as preventing the application of a tax on satellite dishes introduced by a municipal council of a Member State, where it is shown that such a tax is liable to impede more the activities of operators in the field of broadcasting or television transmission established in other Member States, while giving an advantage to the internal market of the Member State concerned and to radio and television distribution within that Member State.

( see paras 35, 39 and operative part )