Matters falling outside Article 49

Question 1

Reyners

Answer 1

Official authority exemption (article 51) falls outside article 49

Reyners defines ‘official authority’
Official authority is that which arises from the sovereignty and majesty of the state; for him who exercises it, it implies the power of enjoying the prerogatives outside the general law, privileges of official power and powers of coercion over citizens (must have a direct and specific connection with the exercise of official authority)

Question 2

Nino

Answer 2

Purely internal situations

4 Italian nationals in Italy

Question 3

Asscher

Answer 3

Article 49 is applicable to a situtation with a cross border element

Facts: Dutch national was a manager of a company in Belgium, and was residing there. He was also a manager of another company in Netherlands. He was taxed in Netherlands as a non-resident

ECJ: situation was not purely internal to the Netherlands, but cross border because he has been taxed differently by him exercising his right to move to Belgium to pursue economic activity there as a self-employed person

Question 4

Auer

Answer 4

French national held an Italian qualification. He was being prosecuted in France for practising as a veterinary surgeon without authorisation from the French ministry

Ruling: ECJ held that article 49 cannot be relied on - because the article only concerned the nationals of other MS

Question 5

Knoors

Answer 5

ECJ held the article 49 cannot be applied to purely internal situation