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European Union
Euro Park Service v Ministre des finances et des comptes publics (C-14/16)
Judgment
Consideration of the questions referred
The second question
Article 49 TFEU
59

Euro Park Service v Ministre des finances et des comptes publics (C-14/16)

Judgment of 8 Mar 2017law://eu/cjeu/2016/c-14-16/para_59@2026-11-10

59All measures which prohibit, impede or render less attractive the exercise of the freedom of establishment must be considered to be restrictions on that freedom (judgment of 29 November 2011, National Grid Indus, C‑371/10, EU:C:2011:785, paragraph 36 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
Case: C-14/16 · ECLI:EU:C:2017:177
Decided: 8 Mar 2017
Procedure: Preliminary reference · referred by the Conseil d’État (Council of State, France)
Applicant: Euro Park Service
Defendant: Ministre des Finances et des Comptes publics
Rapporteur: C.G. Fernlund
Advocate General: M. Wathelet
Bench: 5 judges
R. Silva de Lapuerta, E. Regan, J.-C. Bonichot, C.G. Fernlund, S. Rodin
Language: French
Official: CURIA · EUR-Lex 62016CJ0014

Topics

Approximation of laws Freedom of establishment Taxation

History · 1 version

8 Mar 2017Reading

Connections

Interprets 2: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
Cited by 10: 'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia (C-257/20); Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics (C-6/16)2 provisions; Gallaher Limited v The Commissioners for Her Majesty's Revenue & Customs (C-707/20); Proceedings brought by Mircea Florian Freitag (C-541/15); Fastweb SpA and Others v Autorità per le Garanzie nelle Comunicazioni (C-468/20); B. v Centre public d'action sociale de Líège (CPAS) (C-233/19); Safeway Ltd v Andrew Richard Newton and Safeway Pension Trustees Ltd (C-171/18); Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern (C-504/16, C-613/16); Proceedings brought by A Oy (C-292/16)2 provisions; Teodor Ispas and Anduţa Ispas v Direcţia Generală a Finanţelor Publice Cluj (C-298/16)
Cites 20: Treaty on the Functioning of the European Union (consolidated 2016); Dragoș Constantin Târșia v Statul român and Serviciul Public Comunitar Regim Permise de Conducere si Inmatriculare a Autovehiculelor (C-69/14); European Commission v United Kingdom of Great Britain and Northern Ireland (C-582/08); Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge (C-318/10); Pelati d.o.o. v Republika Slovenija (C-603/10); A.T. v Finanzamt Stuttgart-Körperschaften (C-285/07); A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2 (C-28/95); Modehuis A. Zwijnenburg BV v Staatssecretaris van Financiën (C-352/08); Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States; ET Agrokonsulting-04-Velko Stoyanov v Izpalnitelen direktor na Darzhaven fond ‘Zemedelie’ — Razplashtatelna agentsia (C-93/12); National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam (C-371/10)2 provisions; Gottfried Heinrich (C-345/06); Request for a preliminary ruling from Landgericht Koblenz (C-411/03); Foggia - Sociedade Gestora de Participações Sociais SA v Secretário de Estado dos Assuntos Fiscais (C-126/10); Euro Park Service v Ministre des finances et des comptes publics (C-14/16); Commission of the European Communities v Federal Republic of Germany (C-131/88); 3D I Srl v Agenzia delle Entrate — Ufficio di Cremona (C-207/11); Valev Visnapuu v Kihlakunnansyyttäjä (Helsinki) and Suomen valtio - Tullihallitus (C-198/14); Cabinet Medical Veterinar Dr. Tomoiagă Andrei v Direcția Generală Regională a Finanțelor Publice Cluj Napoca prin Administrația Județeană a Finanțelor Publice Maramureș (C-144/14); Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02)