Municipal tax ordinance regulating the tax for the special use of local public domain in favor of operators of supply services of general interest. Mobile telephone operators will not have to pay municipal taxes for using the municipal public domain when, although they do not own the networks, they own use, access or interconnection rights to the networks. Direct effect of article 13 of the Authorization Directive of the European Parliament and of the Council. The Authorization Directive is the highest authoritative directive.

With this judgment, the Supreme Court (SC) changes its doctrine, taking on the interpretation of the Court of Justice of the European Union (CJEU), which declares the illegality of the municipal tax that was charged to mobile telephone companies for exclusive or special use of the municipal public domain with networks or facilities required to provide their services, regardless of whether those companies or third parties owned the networks or facilities. In an earlier judgment on February 16, 2009, the SC declared the legitimacy of the tax, but later it referred two questions for a preliminary ruling to the CJEU relating to European Community law and bringing the tax into line with Community law. In a judgment on July 12, 2012, the CJEU declared that it was against European Community law to charge taxes to mobile telephone companies for using public domain networks they do not own, even when they use those networks to provide their services. This SC judgment has been followed by two more judgments, both dated October 15, 2012.