Jean Reyners v Belgian State: ECJ 21 Jun 1974

Europa The rule on equal treatment with nationals is one of the fundamental legal provisions of the community. As a reference to a set of legislative provisions effectively applied by the country of establishment to its own nationals, this rule is, by its essence, capable of being directly invoked by nationals of all the other member states. In laying down that freedom of establishment shall be attained at the end of the transitional period, article 52 thus provides an obligation to obtain a precise result, the fulfilment of which had to be made easier by, but not made dependent on, the implementation of a programme of progressive measures. Since the end of the transitional period article 52 of the treaty is a directly applicable provision despite the absence, in a particular sphere, of the directives prescribed by articles 54(2) and 57(1) of the treaty. Having regard to the fundamental character of freedom of establishment and the rule on equal treatment with nationals in the system of the treaty, the exceptions allowed by the first paragraph of article 55 cannot be given a scope which would exceed the objective for which this exemption clause was inserted. The exception to freedom of establishment provided for by the first paragraph of article 55 must be restricted to those activities referred to in article 52 which in themselves involve a direct and specific connexion with the exercise of official authority; it is not possible to give this description, in the context of a profession such as that of avocat, to activities such as consultation and legal assistance or the representation and defence of parties in court even if the performance of these activities is compulsory or there is a legal monopoly in respect of it.
C-2/74, R-2/74, [1974] EUECJ R-2/74, [1974] ECR 631
Bailii
Cited by:
CitedGebhard v Consiglio dell’Ordine degli Avvocati e Procuratori di Milano ECJ 30-Nov-1995
Practice by lawyers in other European jurisdictions were governed by the general principles of freedom of establishment under the Treaty: ‘National measures liable to hinder or make less attractive the exercise of fundamental freedoms guaranteed by . .
Times 13-Dec-95, C-55/94, [1995] ECR 1-4165, [1995] EUECJ C-55/94
CitedAutologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .
[2005] UKHL 54, Times 01-Aug-05, [2005] 3 CMLR 2, [2005] STC 1357, [2005] STI 1336, [2006] 1 AC 118, [2005] 3 WLR 339, [2005] 4 All ER 1141, [2005] BTC 402, [2006] Eu LR 131, 77 TC 504

These lists may be incomplete.
Updated: 20 December 2020; Ref: scu.132345