C-451/03, ADC Servizi v. Calafiori

The European Court of Justice today held that a tax advice centres’ exclusive right to complete workers’ declarations of income constitutes an unjustified restriction on the freedom to provide services and the freedom of establishment.
The Italian legislation concerned granted exclusive powers to a Tax Advice Centres (CAF), such as the right to pursue certain activities of advice and assistance in tax matters. The Court held that this infringes the freedom to provide services, as it “completely prevents access to the market for those services by economic operators established in other Member States”.
Furthermore, CAF can be set up only by certain bodies meeting strict conditions. The Court held that this infringed the freedom of establishment, as this is likely to make more difficult, or even completely prevent, the exercise by economic operators from other Member States.
These infringements cannot be justified under Articles 45 EC and 55 EC.

Text of judgement