The Commission has called on Austria to change its rules which require non-resident taxpayers to appoint representatives to administer their tax affairs on their behalf. Persons resident in Austria do not have to comply with this legislation.

The Commission considers that these rules result in discriminatory treatment on the grounds of nationality and are contrary to the right to free movement of goods, capital, services and people as laid down in Articles 18, 21, 45, 56 and 63 of the Treaty on the Functioning of the European Union (TFEU) and Articles 4, 28, 36 and 40 of the Agreement of the European Economic Area (EEA Agreement).

Press release


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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