This reference for a preliminary ruling was made by the Corte costituzionale (Italy), in proceedings between the President of the Council of Ministers and the Region of Sardinia. The measure at issue concerned a regional ecotax by the Region of Sardinia on stopovers for tourist purposes by aircraft or by recreational craft (e.g. certain boats) and which is imposed only on undertakings who have their tax domicile outside of the territory of the region. The referring Italian constitutional court posed four questions in its (first ever) preliminary ruling, which essentially asked whether this measure is contrary to the freedom to provide services (Art. 56 TFEU) and the prohibition on state aid (Art. 107 TFEU). The Court ruled that Art. 56 TFEU on services indeed precludes such a tax and furthermore that it constitutes a State aid measure under Art. 107(1) TFEU. A justification for the tax on the basis of environmental protection was rejected since the tax makes a distinction between persons, which is not related to the claimed environmental objective. The Court decides in this case that the regional taxation falls under the ‘broad’ prohibition on restrictions on freedom to provide services and not the more ‘narrow’ prohibition on discrimination for free movement of goods.