CELEX: 62010CJ0387
Failure of a Member State to fulfil obligations
Freedom to provide services
Legislation of a Member State concerning investment funds and real property investment funds
Evidence relating to revenue regarded as distributed
Evidence provided by way of a tax representative
'National' financial institutions and business trustees recognised as tax representatives

Failure of a Member State to fulfil obligations – Breach of Article 49 EC and of Article 36 of the Agreement of 2 May 1992
on the European Economic Area (OJ 1994 L 1, p. 3) – Legislation of a Member State restricting tax representation in respect
of investment funds and real property investment funds to business trustees and financial institutions established in that
State.
Operative part
The Court:
1.
Declares that, by adopting and maintaining in force provisions under which only national financial institutions and national
business trustees may be appointed as tax representatives of investment funds or real property investment funds, the Republic
of Austria has failed to fulfil its obligations under Article 49 EC and Article 36 of the Agreement of 2 May 1992 on the European
Economic Area;
2.
Orders the Republic of Austria to pay the costs.