C-134/03, Viacom Outdoor

Key Points to Note In This Case:

1. Facts:

• Background: An Italian local rule imposed a small tax on advertising services related to placing banners in public places.

• Impact: The tax was considered minimal and applied uniformly.

2. Outcome:

• De Minimis Threshold: The European Court of Justice (ECJ) held that the small tax on advertising services did not fall within the scope of Article 56 TFEU. The restriction was deemed too minor to impact the free movement of services significantly.

3. Impact and Analysis:

• De Minimis Principle: The Court's ruling emphasised that only substantial restrictions that have a significant impact on market access fall under Article 56. Minor restrictions or those with minimal impact do not constitute a violation.