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European Union
Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (C-53/13, C-80/13)
Judgment
Consideration of the questions referred
The question referred in Case C‑53/13…
Restriction on the freedom to provide…
35

Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (C-53/13, C-80/13)

Judgment of 19 Jun 2014law://eu/cjeu/2013/c-53-13/para_35@2026-11-10

35Restrictions on the freedom to provide services are national measures which prohibit, impede or render less attractive the exercise of that freedom (X, EU:C:2012:635, paragraph 22 and the case-law cited).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Cases: C-53/13, C-80/13 · ECLI:EU:C:2014:2011
Decided: 19 Jun 2014
Procedure: Preliminary reference · referred by the Krajský soud v Ostravě (Czech Republic) and the Nejvyšší správní soud (Czech Republic)
Applicants: Strojírny Prostějov, a.s.; ACO Industries Tábor s.r.o.
Defendant: Odvolací finanční ředitelství
Rapporteur: A. Tizzano
Advocate General: M. Wathelet
Bench: 5 judges
A. Tizzano, A. Borg Barthet, E. Levits, M. Berger, F. Biltgen
Language: Czech
Official: CURIA · EUR-Lex 62013CJ0053

Topics

Freedom to provide services

History · 1 version

19 Jun 2014Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions
Cited by 11: Airbnb Ireland UC and Airbnb Payments UK Ltd v Agenzia delle Entrate (C-83/21); Republic of Austria v Federal Republic of Germany (C-591/17); Criminal proceedings against VAS Shipping ApS (C-71/20); Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-565/18); Anton van Zantbeek VOF v Ministerraad (C-725/18)2 provisions; Proceedings brought by A Oy (C-292/16); État belge, SPF Finances v NN (L) International (C-48/15); European Commission v Kingdom of Spain (C-678/11); Edgard Jan De Clercq and Others (C-315/13); Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd (C-326/12)2 provisions; this act6 provisions
Cites 16: Treaty on the Functioning of the European Union (consolidated 2016)10 provisions; Attanasio Group Srl v Comune di Carbognano (C-384/08); Omega Spielhallen- und Automatenaufstellungs-GmbH v Oberbürgermeisterin der Bundesstadt Bonn (C-36/02); Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11); X NV v Staatssecretaris van Financiën (C-498/10); Commission of the European Communities v Kingdom of Spain (C-153/08); Centro di Musicologia Walter Stauffer v Finanzamt München für Körperschaften (C-386/04); Cathy Schulz-Delzers and Pascal Schulz v Finanzamt Stuttgart III (C-240/10); Commission of the European Communities v French Republic (C-34/98); Graziana Luisi and Giuseppe Carbone v Ministero del Tesoro (C-286/82); Commission of the European Communities v Kingdom of Belgium (C-433/04); Commission of the European Communities v Federal Republic of Germany (C-205/84); FKP Scorpio Konzertproduktionen GmbH v Finanzamt Hamburg-Eimsbüttel (C-290/04); Manfred Säger v Dennemeyer & Co. Ltd (C-76/90); Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue (C-196/04); Belgian State - SPF Finances v Truck Center SA (C-282/07)