Judgment_paragraph 37 · Provincie Antwerpen v Belgacom NV van publiek recht and Mobistar NV (C-256/13, C-264/13)

37It follows that the chargeable event giving rise to the tax at issue in the main proceedings 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 Authorisation Directive. Therefore, such a tax does not constitute a fee within the meaning of Article 13 thereof and, consequently, does not come within the scope of that directive.