European Business Law, the fourth volume in our series, shows how the European authorities simultaneously abolish all restrictions on access to and exercise of economic activities and support the growth of domestic markets, through the harmonization the internal legislation or the enactment of genuinely unified regulations.

European Business Law

The principle of citizenship of the Union which according to Article 21 TFEU includes the right for every citizen of the Union to move and reside freely within the territory of the Member States, is not designed to extend the material scope of application of the Treaty to purely internal situations quite unconnected to European law .
Article 49 provides for the elimination of restrictions to the f …

Concept

The principle of citizenship of the Union which according to Article 21 TFEU includes the right for every citizen of the Union to move and reside freely within the territory of the Member States, is not designed to extend the material scope of application of the Treaty to purely internal situations quite unconnected to European law .

Article 49 provides for the elimination of restrictions to the freedom of establishment only in favor of European nationals who wish to establish themselves “in another Member State”. Article 56 prohibits restrictions on freedom to provide services “within the Union [...] in respect of nationals who are established in a Member State other than that of the person for whom the services are rendered”. 

Literal interpretation means that those texts do not apply to activities where all the elements are situated within only one Member State, i.e. purely internal situations . Thus, the provision of services by operators established in Gibraltar to persons established in the United Kingdom constitutes, under EU law, a situation confined in all respects within a single Member State . This is however not the case for general tax deductions granted only to credit institutions which have their head office or branches in the territory of a autonomous community of the Member State at issue .

Case C-212/06 Gouvernement de la Communauté française and Gouvernement wallon [2008] ECR I-1683, LawLex200900001200JBJ; Case C-60/91 Criminal proceedings against Batista Morais [1992] ECR I-2085, LawLex200900001083JBJ; Case 35/82 Morson and Jhanjan v Netherlands State [1982] ECR 3723, LawLex200900002175JBJ.

Case 52/79 Procureur du Roi v Debauve [1980] ECR 833, LawLex200900002034JBJ; See, also, Case C-54/88 Criminal proceedings against Nino, Prandini and others [1990] ECR I-3537, LawLex200900000518JBJ, on a purely internal situation where all the accused are Italian nationals, residing in Italy and qualified as professionals in Italy and who have been charged on the basis of provisions of the Italian Criminal Code as a result of treatment administered within the Italian territory; Case C-108/98 RI.SAN. [1999] ECR I-5219, LawLex200700001788JBJ, which indicates that Article 51 TFEU, as an exemption to the provisions of the Treaty on the freedom of establishment, does not apply in a situation in which all the facts are confined to within a single Member State; Case C-134/94 Esso Española v Comunidad Autónoma de Canarias [1995] ECR I-4223, LawLex200900000530JBJ, for a purely internal situation relating to the extension within the territory of a Member State of the activities of a company having its head office in that State and pursuing its activities there; Case 204/87 Criminal proceedings against Bekaert [1988] ECR 2029, LawLex200900001655JBJ, on a national of a Member State who has never resided or worked in any other Member State; Case C-152/94 Openbaar Ministerie v Van Buynder [1995] ECR I-3981, LawLex200900000609JBJ, on a procedure which concerns a Belgian national residing in Belgium who wishes to engage in a self-employed activity within Belgium and who does not claim to have obtained in another Member State the professional qualifications required for the exercise of that activity; Case C-379/92 Criminal proceedings against Peralta [1994] ECR I-3453, LawLex200500005056JBJ, on technical rules imposed by a Member State to marine transport undertakings established in its territory and operating vessels flying its flag; Case 20/87 Ministère public v Gauchard [1987] ECR 4879, LawLex200900001640JBJ, for a French undertaking operating a supermarket established in France and the accused manager of which is of French nationality and resides in France; Case C-212/06 Gouvernement de la Communauté française and Gouvernement wallon [2008] ECR I-1683, LawLex200900001200JBJ, on legislation of a federated entity of a Member State limiting affiliation to a care insurance scheme to persons residing in the territory coming within that entity's competence, excluding the other residents of the same State; Case C-112/91 Werner v Finanzamt Aachen-Innenstadt [1993] ECR I-429, LawLex200900000385JBJ, for tax legislation of a Member State which makes its nationals, who work in its territory and receive all or almost all their income there or hold all or most of their assets there, bear a heavier tax burden if they do not reside in that State than if they do; Case C-41/90 Höfner and Elser v Macrotron [1991] ECR I-1979, LawLex200400002917JBJ, indicating that a dispute between recruitment consultants of a Member State and an undertaking of the same State, concerning the recruitment of a national of that State, cannot be assessed having regard to Article 56 TFEU even if the contract concluded between the recruitment consultants and the undertaking concerned includes the theoretical possibility of seeking nationals of other Member States.

Case C-591/15 The Gibraltar Betting and Gaming Association Limited, Judgment of 13 June 2017, LawLex201700001048JBJ.

Case  C-712/19 Novo Banco SA v Junta de Andalucía, Judgment of 25 February 2021, LawLex202300003676JBJ, which specify that those measures, which are aimed at the place of establishment of the entities concerned, are likely to significantly affect the freedom of establishment.

European Business Law

83. Concept

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

83. Concept

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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