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Case C-387/10: Action brought on 2 August 2010 — European Commission v Republic of Austria
ECLI:EU:UNKNOWN:62010CN0387
62010CN0387
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4.12.2010
EN
Official Journal of the European Union
C 328/12
(Case C-387/10)
()
2010/C 328/20
Language of the case: German
Parties
Applicant: European Commission (represented by: R. Lyal and W. Mölls, acting as Agents)
Defendant: Republic of Austria
Form of order sought
The European Commission claims that the Court should:
—declare that the Republic of Austria has failed to fulfil its obligations under Article 49 EC and Article 36 of the EEA Agreement by adopting and retaining provisions under which only national financial institutions or national business trustees may be appointed as tax representatives of investment or real property investment funds;
—order the Republic of Austria to pay the costs.
Pleas in law and main arguments
The Commission takes the view that provisions under which only national financial institutions or national business trustees may be appointed as tax representatives of investment or real property investment funds constitute an establishment requirement which restricts the freedom to provide services.
Contrary to the view taken by Austria, the disputed provisions are neither suitable for improving the quality of tax representation nor for protecting the interests of investors and the fiscal administration in proper compliance with tax obligations. It is thus not possible to discern a justification for the restriction on the freedom to provide services.