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Document 62013CJ0256
Belgacom
Belgacom
Joined Cases C‑256/13 and C‑264/13
Provincie Antwerpen
v
Belgacom NV van publiek recht
and
Mobistar NV
(Requests for a preliminary ruling from the hof van beroep te Antwerpen)
‛Reference for a preliminary ruling — Electronic communications networks and services — Directive 2002/20/EC — Article 6 — Conditions attached to the general authorisation and to the rights of use for radio frequencies and for numbers, and specific obligations — Article 13 — Fees for rights of use and rights to install facilities — Regional legislation making undertakings liable to pay a tax on places of business’
Summary — Judgment of the Court (Third Chamber), 4 September 2014
Approximation of laws — Telecommunications sector — Electronic communications networks and services — Authorisation — Directive 2002/20 — Fees for rights to use and to install facilities — Concept — Tax on establishments of cellular telephone communication masts, pylons or antennae — Not included
(European Parliament and Council Directive 2002/20, Arts 6 and 13)
Articles 6 and 13 of Directive 2002/20 on the authorisation of electronic communications networks and services (‘the Authorisation Directive’) must be interpreted as not precluding operators providing electronic communications networks or services from being subject to a general tax on establishments, on account of the presence on public or private property of cellular telephone communication masts, pylons or antennae which are necessary for their activity.
Since the chargeable event giving rise to the tax is not linked to the granting of rights of use for radio frequencies or rights to install facilities within the meaning of Article 13 of the Directive 2002/20, such a tax does not constitute a fee within the meaning of Article 13 and, consequently, does not come within the scope of that directive. In that regard, the term ‘facilities’ and the expression ‘install’, used in Article 13 of that directive, refer to the physical infrastructure enabling provision of electronic communications networks and services and to their physical installation on the public or private property concerned, respectively.
(see paras 33, 37, 38, operative part)