publique tenue au Palais de Justice à PARIS, le dix-sept octobre deux mille sept, a rendu l'arrêt suivant : Sur le rapport de M. le conseiller BAYET et les conclusions de M. l'avocat général DI GUARDIA

rapport de M. le conseiller ROGNON, les observations de Me CHOUCROY, la société civile professionnelle LYON-CAEN, FABIANI et THIRIEZ, avocats en la Cour, et les conclusions de M. l'avocat général DI GUARDIA

: Sur le rapport de M. le conseiller référendaire CHAUMONT, les observations de la société civile professionnelle MONOD et COLIN, avocat en la Cour, et les conclusions de M. l'avocat général DI GUARDIA

  Adele   Tancredi, née en 1935 et résidant à Solopaca (Bénévent).   Elena Falato, née en 1931 et résidant à Solopaca (Bénévent).

observations de la société civile professionnelle BORE et SALVE de BRUNETON, de la société civile professionnelle CELICE, BLANCPAIN et SOLTNER, avocats en la Cour, et les conclusions de M. l'avocat général DI GUARDIA

les observations de la société civile professionnelle GHESTIN, et de la société civile professionnelle LYON-CAEN, FABIANI et THIRIEZ, avocats en la Cour, et les conclusions de M. l'avocat général DI GUARDIA

They were transferred to the Guardia Civil headquarters in Madrid.

The applicants’ complaints under Articles 11, 13 and 14 of the Convention concerning the ban imposed on the Revenue Police ( Guardia di Finanza ) by section 1475 § 2 of the Legislative Decree no. 66/2010

Tenth additional provision, added by the aforementioned Institutional Law 4/2015 of 30 March 2015. Special rules for Ceuta and Melilla   “1.

    Authorisation to carry out the inspection was issued, at the request of the local head of the Revenue Police ( Guardia di Finanza ), by the public prosecutor at the Foggia District Court

    In July 1998 Mrs C. lodged a criminal complaint with the Revenue Police ( Guardia di Finanza ) about irregularities in the management of the school's affairs.

    On 26   March 2007 the Revenue Police ( Guardia di Finanza ) conducted a tax audit on the applicants’ company and on 4 September 2007 delivered its report ( processo verbale di constatazione

Is the different status between members of Polizia di Stato (civilians) and of Guardia di Finanza (military) merely formal?

While the lieutenant was conducting his inquiry, the accused started a number of indeterminate incidents against the guardias civiles , who were obliged to disarm and handcuff him.

  The contested measures were taken by officers or agents of the Tax Authority ( Agenzia delle Entrate ) or the Revenue Police ( Guardia di Finanza ), for the purpose of assessing the applicant companies

An account of the events in question given on a television programme by a former US military-intelligence sergeant was also added to the case file.

Presidential Decree no. 633 of 26 October 1972 (Imposition and regulation of value-added tax) 41 .

It instructed the Marchena Guardia Civil to (i) identify the victim and obtain her testimony; (ii) establish the whereabouts of C. and U.; and (iii) identify the management of the R. club in 2003. 15 .

Law-enforcement officers from various branches of the police, including the State police, Carabinieri (national military police), Guardia di Finanza (revenue police) and Polizia Penitenziaria (prison police