The Court of Justice has given a judgment in the cases X BV and Visser Vastgoed Beleggingen (cases Appingedam; Amersfoort).

Article 2(2)(c) of Directive 2006/123/EC (EU's services directive) must be interpreted as meaning that that directive is not applicable to fees/charges for the payment of which liability is connected with the rights of undertakings authorised to provide electronic communications networks and services to install cables for a public electronic communications network. 

C-360/15 and C-31/16


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Belastingen van lagere overheden

H&I: Previews


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