Ville de Mons v Base Company SA

European Union – Taxation. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 13 of Directive (EC) 2002/20 had to be interpreted as not precluding a tax, such as that at issue in the main proceedings, being imposed on the owner of free-standing structures, such as transmission pylons or masts intended to support the antennas required for the functioning of the mobile telecommunication network, and which it was not possible to place on an existing site.

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