RESTRICTEDWORLD TRADE
ORGANIZATIONS/DCS/W/EEC
22 April 2003
(03-2137)
Trade in Services Original:  English
COMMUNICATION FROM THE EUROPEAN COMMUNITIES
AND ITS MEMBER STATES PURSUANT TO ARTICLE V OF THE GATS
Accession of Austria, Finland and Sw eden to the European Communities
The following communication has been received from the delegation of the European
Communities and its Member States on 9 April 2003 with the request that it be circulated to Members of
the Council for Trade in Services.
_______________
The European Communities and its Member States hereby present the consolidated schedule of
specific commitments and the consolidated list of  the Article II MFN exemptions of the European
Communities and its Member States, resulting from the enlargement of the European Communities to
include Austria, Finland and Sweden.
The attached consolidated schedule of specific commitments replaces the following documents:- Schedule of Specific Commitments of the European Communities and their Member States
(doc. GATS/SC/31 of 15 April 1994);
- Schedule of Specific Commitments of Austria (doc. GATS/SC/7 of 15 April 1994);- Schedule of Specific Commitments of Finland (doc. GATS/SC/33 of 15 April 1994);
- Schedule of Specific Commitments of Sweden (doc. GATS/SC/82 of 15 April 1994);
- Schedule of Specific Commitments of the European Communities and their Member States, 
Supplement 2 (doc. GATS/SC/31/ Suppl.2 of 28 July 1995);
- Schedule of Specific Commitments of the European Communities and their Member States, 
Supplement 3 (doc. GATS/SC/31/Suppl.3 of 11 April 1997);
- Schedule of Specific Commitments of the European Communities and their Member States, 
Supplement 4, Revision (doc. GATS/SC/ 31/Suppl.4/Rev.1 of 18 November 1999).
The attached consolidated list of Article II MFN exemptions replaces the following documents:
- List of Article II (MFN) Exemptions of the European Communities and their Member States
(doc. GATS/EL/31 of 15 April 1994);
- List of Article II (MFN) Exemptions of Austria (doc. GATS/EL/7 of 15 April 1994);S/DCS/W/EEC
Page 2
- List of Article II (MFN) Exemptions of Finland (doc. GATS/EL/33 of 15 April 1994);
- List of Article II (MFN) Exemptions of Sweden (doc. GATS/EL/82 of 15 April 1994).
The attached documents will replace the previous schedules of specific commitments and lists
of MFN exemptions as from 30 April 2004.
The replacement of the schedules of specific commitments listed above by the attached
consolidated schedule of specific commitments of the European Communities and its Member States
implies the withdrawal or modification of some specific commitments set out in the schedules of
Austria (doc. GATS/SC/7 of 15 April 1994), Finl and (doc. GATS/SC/33 of 15 April 1994) and
Sweden (doc. GATS/SC/82 of 15 April 1994).  A list of the commitments which are intended to be
modified or withdrawn is attached.
Pursuant to Article V:5 of the GATS, and in accordance with the terms of Article XXI:1(b) of
the GATS, the European Communities and its Member States notify the Council for Trade in Servicesof their intention to modify or withdraw the specific commitments set out in the attached list.S/DCS/W/EEC
Page 3
ANNEX
List of commitments modified or withdrawn
The following list specifies the commitments of Austria, Finland and Sweden which are
modified or withdrawn. The date for the implementa tion of the following modifications or withdrawal
is set out in the Communication of the European Communities and its Member States.
Horizontal Commitments
• Market access entry (page 3): “In all EC Member States services considered as public utilities
at a national or local level may be subject to public monopolies or to exclusive rights granted toprivate operators”. This entry was not included in the schedule of specific commitments of
Austria, Finland and Sweden. This limitation now applies to all Member States.
• National treatment limitations on subsidies - mode 3 (page 7). The schedule of specific
commitments of Austria, Finland and Sweden included only part of the limitations on subsidies
on mode 3 inscribed in the schedule of the EC and their Member States. These limitations now
apply to all Member States.
Sectoral commitments
• Rental/Leasing services without operators - Relating to Aircraft (page 34). The limitations
under mode 2 and mode 3 are extended to Austria.
• Services incidental to manufacturing. The commitment included in the schedule of Austria is
withdrawn.
• Education services (page 50): limitation to “only privately funded services”. This limitation
was not included in the schedule of Austria. It is now extended also to Austria.
Space Transport
The commitment included in the schedule of Austria is withdrawn.
_______________S/DCS/W/EEC
Page 4
INTRODUCTORY NOTE
1. The specific commitments in this schedule appl y only to the territories in which the Treaties
establishing the European Communities are applied and under the conditions laid down in these
Treaties.  These commitments apply only to the relations between the Communities and their Member
States on the one hand, and non-Community countries on the other. They do not affect the rights and
obligations of Member States arising from Community law.
2. The following abbreviations are us ed to indicate the Member States:
A Austria
BB e l g i u mII t a l yDG e r m a n y
 IRL Ireland
DK DenmarkL LuxembourgES p a i nNL The NetherlandsF FranceFIN FinlandPP o r t u g a lGR GreeceSS w e d e n
UK United Kingdom
3. The rights and obligations arising from the GAT S, including the schedule of commitments, shall
have no self-executing effect and thus confer no rights  directly to individual natural persons or juridical
persons.
4. A glossary of terms used by individual Memb er States is attached to this schedule.S/DCS/W/EEC
Page 5EUROPEAN COMMUNITIES AND THEIR MEMBER STATES – CONSOLIDATED SCHEDULE OF SPECIFIC COMMITMENTS
Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
I. HORIZONTAL COMMITMENTS
ALL SECTORS INCLUDED
IN THIS SCHEDULE
3) In all EC Member States services
considered as public utilities at a nationalor local level may be subject to publicmonopolies or to exclusive rights grantedto private operators
1.3)   a) Treatment accorded to subsidiaries (of third
country companies) formed in accordancewith the law of a Member State and havingtheir registered office, central administration
or principal place of business within the
Communities is not extended to branches oragencies established in a Member State by athird-country company. However, this doesnot prevent a Member State from extendingthis treatment to branches or agencies
established in another Member State by a
third-country company or firm,  as regardstheir operation in the first Member State'sterritory, unless such extension is explicitlyprohibited by Community law
2.
b) Treatment less favourable may be accorded
to subsidiaries (of third-country companies)formed in accordance with the law of aMember State which have only their
registered office in the territory of the
Communities, unless it can be shown thatthey possess an effective and continuouslink with the economy of one of theMember States.
3
                                                     
1  Explanatory Note: Public utilities exist in  sectors such as related scientific and technical consulting services, R&D service s on social sciences and humanities, technical testing and analysis
services, environmental services, health services, transport services and services auxiliary to all modes of transport.  Exclus ive rights on such services are often granted to private operators, for
instance operators with concessions from public authorities, subj ect to specific service obligations.  Given that public utilit ies often also exist at the sub-central level, detailed and exhaustive sector-
specific scheduling is not practical.
2  With regard to Austria it applies also to modes 1 and 4.
3  With regard to Austria it applies also to modes 1 and 4.S/DCS/W/EEC
Page 6Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Formation of Legal Entity
3) S: A limited liability company (joint stock
company) may be established by one orseveral founders.  A founding party shall
either reside in Sweden or be a Swedish
legal  entity.  A partnership can only be afounding party if each partner resides inSweden
4.  Corresponding conditions prevail
for establishment of all other types of legal
entities.
S: The managing director and at least 50 per
cent of the members of the board shallreside in Sweden
5.
Law on Foreign Companies' Branches
3) S: A foreign company (which has not
established a legal entity in Sweden) shallconduct its commercial operations througha branch, established in Sweden withindependent management and separate
accounts.
S: Building projects with a duration of less
than a year are exempted from therequirements of establishing a branch orappointing a resident representative.Law on Foreign Companies' Branches
3) S: The managing director of a branch shall
reside in Sweden6.
S: Foreign or Swedish citizens not residing in
Sweden, who wishes to conduct commercial
operations in Sweden, shall appoint and
register with the local authority a residentrepresentative responsible for suchactivities.
                                                     
4 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary.
5 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary.
6 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary.S/DCS/W/EEC
Page 7Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Legal Entities
3) FIN: Acquisition of shares by foreign owners
giving more than one third of the votingrights of a major Finnish company or a
major business undertaking (with more
than 1000 employees or with a turnoverexceeding 1000 million Finnish markka orwith a balance sheet total exceeding 1000million Finnish markka) is subject to
confirmation by the Finnish authorities ;
the confirmation may be denied only if animportant national interest would bejeopardized.
FIN: At least half of the ordinary and deputy
members of the Board of Directors have to
be citizens of Finland and resident inFinland.  The Managing Director of alimited company has to be a Finnishcitizen and resident in Finland.  Companyexemptions may, however, be granted.Legal Entities
3) FIN: A foreigner carrying on a trade as a private
entrepreneur or as a partner in a Finnishlimited or general partnership needs a trade
permit and has to be permanently resident in
Finland.  If a foreign organization intends tocarry on a business or trade by establishinga branch in Finland, a trade permit isrequired.
FIN: A permission to act as a founder of a limited
company is required of a foreignorganization or a private person, who is nota citizen of Finland.
Real estate purchases
DK: Limitations on real estate purchase by
non-resident physical and legal entities.Limitations on agricultural estatepurchased by foreign physical and legal
entities.
GR: According to Law No. 1892/90 permission
from the Minister of Defense is needed fora citizen to acquire land in areas near
borders.  According to administrative
practices permission is easily granted fordirect investmentReal estate purchases
A: he acquisition, purchase as well as rent or
lease of real estate by foreign naturalpersons and juridical persons requires anauthorization by the competent regional
authorities (Länder) which will consider
whether important economic, social orcultural interests are affected or not.
D: Purchase of real estate by foreigners in the
Länder Berlin, Schleswig-Holstein and
Saarland may be subject to authorization.After 1994 it is very likely that only LandBerlin will continue to require suchauthorization.S/DCS/W/EEC
Page 8Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
IRL: Prior written consent of the Land
Commission is necessary for the acquisitionof any interest in Irish land by domestic orforeign companies or foreign nationals.Where such land is for industrial use (other
than agricultural industry), this requirement
is waived subject to a certificate to thiseffect from the Minister for Enterprise andEmployment.  This law does not apply toland within the boundaries of cities and
towns.
I: Unbound for purchase of real estate.
FIN: Non-residents need a permit to acquire or
rent real estate for more than two yearsintended for leisure-time dwelling or for
recreational purposes.
FIN (Åland Islands):
Restrictions on the right for natural persons
who do not enjoy regional citizenship inÅland, and for legal persons, to acquire and
hold real property on the Åland Islands
without permission by the competentauthorities of the islands.
FIN (Åland Islands):
Restrictions on the right of establishment
and the right to provide services by natural
persons who do not enjoy regionalcitizenship in Åland, or by any legal person,without permission by the competentauthorities of the Åland Islands.S/DCS/W/EEC
Page 9Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
S: Authorization required, normally from local
authority, for acquisition of second homesby non-resident natural persons or foreignlegal entities.  If foreign acquisitions ofsecond homes lead to increased real estate
prices, authorizations may be denied.
Investments
F: Foreign purchases exceeding 33,33 per
cent of the shares of capital or voting
rights in existing French enterprise, or 20
per cent in publicly quoted Frenchcompanies, are subject to the followingregulations:- investments
7 of less than 50
million FF in French enterprises
with a turnover not exceeding
500 million FF are free, after adelay of 15 days following priornotification and verification thatthese amounts are met;
- after a period of one month
following prior notification,
authorization is tacitly granted forother investments unless theMinister of Economic Affairshas, in exceptional circumstances,exercised its right to postpone the
investment.3) A: Branches of foreign joint stock companies
(Aktiengesellschaften) and limited liability
companies (Gesellschaften mit beschränkter
Haftung) are required to obtain anauthorization of the Federal Ministry whichis competent for the type of business inquestion ; authorization is subject to thediscretion of the competent authority.
F: Foreign participation in newly privatized
companies may be limited to a variableamount, determined by the government ofFrance on a case by case basis, of the
equity offered to the public.
                                                     
7  This procedure does not apply to investments in France in ac tivities which are part of the exercise of official authority.  T he latter is to be understood in the sense of Article 55 of the
Treaty of Rome and the jurisprudence concerned.S/DCS/W/EEC
Page 10Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
E: Investment in Spain by foreign
government and foreign public entities(which tends to imply, besides economic,also non-economic interests to entity'spart), directly or through companies or
other entities controlled directly or
indirectly by foreign governments, needprior authorization by the government.
P: Authorization8 is required for investments
by non-EC companies, when exceeding 20
per cent of the capital of the company or
when the investments result in effectivecontrol or in strengthening of the decisionmaking power. Foreign participation innewly privatized companies may belimited to a variable amount, determined
by the Government of Portugal on a case
by case basis, of the equity offered to thepublic.
I: Exclusive rights may be granted or
maintained to newly-privatized companies.
Voting rights in newly privatized
companies may be restricted in somecases.  For a period of five years, theacquisition of large equity stakes ofcompanies operating in the fields ofdefence, transport services,
telecommunications and energy may be
subject to the approval of the Ministry ofTreasury.
                                                     
8  An assessment of the investment is made in light of the effect on the economy of the country. The criteria taken into account  are among others: creation of new jobs; positive foreign
currency balance; introduction of advanced technology; reduced industrial pollution; professional training for Portuguese worke rs; etc.S/DCS/W/EEC
Page 11Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
F: For establishing in certain9 commercial,
industrial or artisanal activities, a specificauthorization is needed if the managingdirector is not holder of a permanentresidence permit.
Subsidies
3) All Member States: Eligibility for subsidies
from the European Communities orMember States may be limited to juridicalpersons established within the territory of a
Member State or a particular geographical
sub-division thereof.
All Member States: Unbound for subsidies
for research and development.
All Member States: the supply of a service,
or its subsidisation, within the public sectoris not in breach of this commitment.
All Member States except Austria, Finland
and Sweden: Unbound for branches
established in a Member State by a
non-Community company.
4) All Member States except Austria:  to the
extent that any subsidies are made availableto natural persons, their availability may be
limited to nationals of a Member State of
the Communities.
A: Unbound
                                                     
9  Commercial, industrial or artisanal activities relate to sectors such as: other business services, construction, distribution  and tourism services. It does not relate to telecommunications
and financial services.S/DCS/W/EEC
Page 12Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) F: The managing director of an industrial,
commercial or artisanal activity10, if not
holder of a residence permit, needs aspecific authorization.
I: Access to industrial, commercial and
artisanal activities is subject to a residencepermit and specific authorization to pursue
the activity.
EC directives on mutual recognition ofdiplomas do not apply to nationals of third
countries.   Recognition of the diplomaswhich are required in order to practiseregulated professional services bynon-Community nationals remains withinthe competence of each Member State,
unless Community law provides otherwise.
The right to practise a regulated professionalservice in one Member State does not grantthe right to practise in another MemberState.
                                                     
10 Commercial, industrial or artisanal activities relate to sector s such as:  other business services, construction, distribution  and tourism services.  It does not relate to telecommunications and
financial services.S/DCS/W/EEC
Page 13Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) (i) Unbound except for measures concerning
the entry into and temporary stay11 within
a Member State, without requiringcompliance with an economic needs test
12
(except in FIN, where compliance with an
economic need test is required for persons
possessing uncommon knowledge andmay be applied in the case of transfers ofpartners), of the following categories ofnatural persons providing services:4) All Member States except FIN: Unbound
except for measures concerning thecategories of natural persons referred to inthe Market Access column and subject tothe following limitations:
FIN: None for the categories offered under
market access.
the temporary presence, as intra-corporatetransferee
13, of natural persons in the
following categories, provided that the
service supplier is a juridical person and
that the persons concerned have beenemployed by it or have been partners in it(other than as majority shareholders), forat least the year immediately precedingsuch movement:
a) Persons working in a senior position
within a juridical person, who primarilydirect the management of theestablishment, receiving general
supervision or direction principally from
the board of directors or stockholders ofthe business or their equivalent, including:Residency requirements
A: Managing directors of branches and
juridical persons have to be resident inAustria;  natural persons responsible withina juridical person or a branch for theobservance of the Austrian Trade Act mustbe resident in Austria.
                                                     
11  The duration of "temporary stay" is defined by the Member Stat es and, where they exist, Community laws and regulations regard ing entry, stay and work.  The precise duration can vary
according to the different categories of natural persons mentioned in this schedule. With regard to Sweden, temporary entry and  stay is limited to a two year period for category (i) (extensions may be
granted). With regard to Finland and Sweden, temporary entry and stay is limited to three months for category (ii).
12 All other requirements of Community and Member States' laws and regulations regarding entry, stay, work and social security me asures shall continue to apply, including regulations
concerning period of stay, minimum wages as well as collective wage agreements. In the case of A, commitments on movement of pe rsons do not apply in cases where the intent or effect of such
movement is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.
13 An "intra-corporate transferee" is defined as a natural person working within a juridical person, other than a non-profit maki ng organisation, established in the territory of aWTO member,
and being temporarily transferred in the context of the provisi on of a service through commercial presence in the territory of a Community Member State; the juridical persons concerned must have
their principal place of business in the territory of WTO Member other than the Communities and their  Member States and the tr ansfer must be to an establishment (office, branch or subsidiary) of that
juridical person, effectively providing like se rvices in the territory of a Member Stat e to which the EEC Treaty applies.  In I taly "intra-corporate transferee" is defined as a natural person working
within a juridical person constituted as a SPA (joint stock company) or a SRL (capital stock company with limited responsibilit y).S/DCS/W/EEC
Page 14Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
- directing the establishment or a
department or sub-division of the
establishment;
- supervising and controlling the work of
other supervisory, professional or
managerial employees;
- having the authority personally to hire and
fire or recommend hiring, firing or otherpersonnel actions.
b) Persons working within a juridical person
who possess uncommon knowledgeessential to the establishment's service,
research equipment, techniques or
management.  In assessing suchknowledge, account will be taken not onlyof knowledge specific to theestablishment, but also of whether theperson has a high level of qualification
referring to a type of work or trade
requiring specific technical knowledge,including membership of an accreditedprofession.
(ii) Unbound except for measures concerning
the entry into and temporary stay14 within
a Member State, without requiringcompliance with an economic needs test
15,
of the following categories of natural
persons providing services:
                                                     
14The duration of "temporary stay" is defined by the Member States and, where they exist, Community laws and regulations regardin g entry, stay and work.  The precise duration can vary
according to the different categories of natural persons mentioned in this schedule.
15 All other requirements of Community and Member States' laws and regulations regarding entry, stay, work and social security me asures shall continue to apply, including regulations
concerning period of stay, minimum wages as well as collective wage agreements. In the case of A, commitments on movement of pe rsons do not apply in cases where the intent or effect of such
movement is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.S/DCS/W/EEC
Page 15Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
a) Persons not residing in the territory of a
Member State to which the EC treaties
apply, who are representatives of a service
supplier and are seeking temporary entryfor the purpose of negotiating for the saleof services or entering into agreements tosell services for that service provider,where those representatives will not be
engaged in making direct sales to the
general public or in supplying servicesthemselves. In addition, for S only, theperson concerned must have beenemployed by that service suppliers for at
least one year immediately preceding the
date of their application for admission.
b) All Member States except FIN: Persons
working in a senior position, as defined in(i) a) above, within a juridical person, whoare responsible for the setting up, in aMember State, of a commercial presence
of a service provider of a Member when:
- the representatives are not engaged in
making direct sale or supplying services;
and
- the service provider has its principal place
of business in the territory of a WTO
Member other than the Communities and
their  Member States and has no otherrepresentative, office, branch or subsidiary
in that Member State.S/DCS/W/EEC
Page 16Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
- in addition, for S only, the person
concerned must have been employed by
that service suppliers for at least one year
immediately preceding the date of theirapplication for admission.
FIN: Unbound for b)
(iii) Unbound except for measures concerning
the entry into and temporary stay within aMember State of the following category ofnatural persons without requiringcompliance with an economic needs test
except where indicated for a specific
subsector. Access is subject to thefollowing conditions
16:
- The natural persons are engaged in the
supply of a service on a temporary basis asemployees of a juridical person, who has
no commercial presence in any Member
State of the European Community.
- The juridical person has obtained a service
contract, for a period not exceeding 3months from a final consumer in theMember State concerned, through an open
tendering procedure or any other
procedure which guarantees the bona fidecharacter of the contract (e.g.advertisement of the availability of thecontract) where this requirement exists oris introduced in the Member State pursuant
to the laws, regulations and requirements
of the European Community or itsMember States.
                                                     
16  The service contract shall comply with the laws, regulations and requirements of the European Community and the Member State where the service contract is executed.S/DCS/W/EEC
Page 17Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
- The natural person seeking access should
be offering such services as an employeeof the juridical person supplying theservice for at least the year (two years inthe case of GR) immediately preceding
such movement.
- The temporary entry and stay within the
Member State concerned shall be for aperiod of not more than three months inany 12 months period (24 months in thecase of NL) or for the duration of the
contract, whatever is less.
- The natural person must possess the
necessary academic qualifications andprofessional experience as specified for thesector or activity concerned in the MemberState where the service is supplied.
- The commitment relates only to the
service activity which is the subject of thecontract; it does not confer entitlement toexercise the professional title of theMember State concerned.
- The number of the persons covered by the
service contract shall not be larger than
necessary to fulfil the contract, as it maybe decided by the laws, regulations andrequirements of the European Communityand the Member State where the service issupplied.
- The service contract has to be obtained in
one of the activities mentioned below,subject to a specific commitment beingundertaken by the Member Stateconcerned in the sector specific part and
any additional conditions mentioned
therein:S/DCS/W/EEC
Page 18Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
- Legal services
- Accounting services- Taxation advisory services- Architectural services, urban planning and
landscape architectural services
- Engineering services, integrated
engineering services
- Computer and related services
- Research and development services
-A d v e r t i s i n g
- Management consulting services
- Services related to management consulting
- Technical testing and analysis services
- Translation services
- Construction services, site investigation
work
- Higher education services
- Travel agencies and tour operator services
- Entertainment services
- Services related to the sale of equipment
or to the assignment of a patent.S/DCS/W/EEC
Page 19Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
II. SECTOR-SPECIFIC COMMITMENTS
1. BUSINESS
SERVICES
A. Professional Services
a) All Member States
excluding FIN: Legaladvice home country
law and public
international law(excluding EC law)
FIN: Legal Services
(CPC 861): public
international law andhome country law1) F, P: Unbound for drafting of legal documents.
S: An "advokat" (see next column) may not
practice his profession neither incooperation with other persons than other"advokats", nor in the form of a limitedliability company (joint stock company)
17.1) F, P: Unbound for drafting of legal documents.
DK: Marketing of legal advice activities is
restricted to lawyers with a Danish licence topractise and law firms registered in Denmark.
S: None except for the protection of the use of
the Swedish title "advokat"
(lawyer/solicitor/barrister), which requires
membership in the Swedish BarAssociation. Swedish law exam orequivalent education and practicalexperience, citizenship and residency arerequired for such membership
18.
A: Foreign legal advisors are required to be
members of their national Bar Association;they may use their professional title onlywith reference to the place of registration intheir home country
2) None 2) None
3) D: Access subject to acceptance into a Bar
Association according to the "FederalLawyers Act" which requiresestablishment which is restricted to soleproprietorship or partnership only.3) DK:Marketing of legal advice activities is
restricted to law firms registered inDenmark.  Only lawyers with a Danishlicence to practise and law firms registeredin Denmark may own shares in a Danishlaw firm.  Only lawyers with a Danish
licence to practise may sit on the board or be
part of the management of a Danish lawfirm.F: Host country law and
international law(including EC law)are opened to theMembers of theregulated legal andjudicial profession.
19
                                                     
17  Limited liability companies are allowed, subject to certain conditions.
18  When not appearing under the title "advokat" foreign lawyers may freely offer legal advice activities.
19  Access to these professions is governed by the French law No. 90-1259 of 31 December 1990 which opens the entire range of leg al and judicial activities.S/DCS/W/EEC
Page 20Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
F: Provision through SEL (anonyme, à
responsabilité limitée ou en commanditepar actions) or SCP only.
FIN: When practising legal services as a
member of the General Bar Association,
Finnish citizenship and residency in
Finland are required
A: UnboundA: Unbound
S: An "advokat" (see next column) may not
practice his profession neither incooperation with other persons than other
"advokats", nor in the form of a limited
liability company (joint stock company)
20.S: None except for the protection of  the use of
the Swedish title "advokat"(lawyer/solicitor/barrister), which requires
membership in the Swedish Bar
Association. Swedish law exam orequivalent education and practicalexperience, citizenship and residency arerequired for such membership.
21L: Host country law and
international law(including EC law)
subject to registration
as "avocat" at theLuxembourg Bar.
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A: Unbound except as indicated below: at the
request of a consumer, legal advisors maytemporarily move into the territory ofAustria in order to supply a specific
service.
GR: Condition of nationalityL: Unbound4) (i) and (ii): All Member States except
FIN: Unbound except as indicated in the 
horizontal section and subject to the following specific limitations:
DK: Marketing of legal advice activities is
restricted to lawyers with a Danish licenseto practise.  Requirement of a Danish legal
examination in order to obtain a Danish
licence to practise.
                                                     
20   Limited liability companies are allowed, subject to certain conditions.
21   When not appearing under the title "advokat" foreign lawyers may freely offer legal advice activities.S/DCS/W/EEC
Page 21Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
F: Legal advice activities and drafting of
legal documents as a main activity and forthe public, are reserved to the members ofthe regulated legal and judicialprofessions
22. These activities may also be
exercised as a secondary activity to the
principal activity by members of otherregulated professions or by qualifiedpersons.
FIN: When practicing legal services as a
member of the General Bar Association,
Finnish citizenship and residency inFinland are required.
S: An "advokat" (see next column) may not
practice his profession neither incooperation with other persons than other
"advokats", nor in the form of a limited
liability company (joint stock company)
23.A: Unbound except as indicated in the Market
access column. Foreign legal advisors arerequired to be members of their national BarAssociation ; they may use theirprofessional title only with reference to the
place of registration in their home country.
S: None except for the protection of the use of
the Swedish title "advokat"(lawyer/solicitor/barrister), which requiresmembership in the Swedish Bar
Association. Swedish law exam or
equivalent education and practicalexperience, citizenship and residency arerequired for such membership.
24
FIN: None
(iii) Unbound except for D and UK where: as
indicated in the horizontal section andsubject to the above conditions followingspecific limitations:
D &: University degree and professional and
UK qualifications and three years' professional 
experience in the sector.
D: Unbound for activities reserved to
"Rechtsanwalt".(iii) Unbound except as indicated in the 
horizontal section
b) Accounting services
(CPC 86212 other than
"auditing services",
86213, 86219)1) F, GR, I:  Unbound
2) None1) F, GR, I:  Unbound
A: No representation before competent
authorities
2) None
                                                     
22  Access to these professions is governed by the French law N ° 90-1259 of 31 December 1990 which opens the entire range of legal and judicial activities.
23  Limited liability companies are allowed, subject to certain conditions.
24  When not appearing under the title "advokat" foreign lawyers may freely offer legal advice activities.S/DCS/W/EEC
Page 22Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3) D: Provision through a "GmbH & CoKG" and
"EWIV" is prohibited.
F: Provision through a SEL (anonyme, à
responsabilité limitée ou en commanditepar actions) or SCP only.
P: Provision through professional
establishment only.
I: Access is restricted to natural persons.
Professional association (no incorporation)among natural persons permitted.
A: Foreign accountants' (who must be
authorized according to the law of theirhome country) equity participation andshares in the operating results of anyAustrian legal entity may not exceed25 per cent;  this applies only to non-
members of the Austrian Professional
Body3) DK: Foreign accountants may enter into
partnerships with Danish authorizedaccountants after obtaining permissionfrom the Danish Commerce andCompanies Agency.
4) (i):and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
F: Condition of nationality. However non-EC
professionals may be permitted to provide
services, by a decision of the Minister of
Economics, Finance and Budget, inagreement with the Minister of ForeignAffairs. The requirement of residencecannot exceed 5 years.
I: Condition of nationality for
"Ragionieri-Periti commerciali".
DK: Citizenship requirement unless otherwise
provided by the Danish Commerce andCompanies Agency.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:
DK, I: Residence requirement.
A: Unbound except as indicated in the Market
Access column. No representation beforecompetent authorities.
FIN NoneS/DCS/W/EEC
Page 23Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
A: In addition to the horizontal commitments
at the request of a consumer, accountantsmay temporarily move into the territory ofAustria in order to supply a specific
service. However, as a rule natural persons
supplying accounting services are required
to have their professional center(commercial presence) in Austria.
(iii) Unbound except for A, D, L, NL, UK, S
where: as indicated in the horizontal
section and subject to the following
specific limitations:
A, D, NL, UK, S: University degree and
professional qualifications and three years'experience in the sector.
A: examination before the Austrian
professional body.  The employer must be
member of the relevant professional bodyin the home country where such bodyexists.
D: Unbound for activities reserved by law in
the "Wirtschaftsprüfer".(iii) Unbound except as indicated in the
horizontal section
b) Auditing services25
(CPC 86211 and 86212other  than accountingservices)1) All Member States except A and S:
unbound
A: None.1) All Member States except A and S:
Unbound
A: No representation before competent
authorities;  no audits provided for inspecific Austrian laws (e.g. joint stockcompanies law, stock exchange law,
banking law, etc.)
                                                     
25Explanatory note for all Member States except A, FIN and S: Given the fact that commercial presence is required to exercise any  auditing activity, the cross-border mode is unbound.  Only
established statutory auditors can be approved by the nationa l professional bodies.  Approval is  a necessary pre-condition to e xercising the activity.S/DCS/W/EEC
Page 24Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
S: Only auditors approved in Sweden may
perform legal auditing services in certainlegal entities, a.o. in all limited companies.Only such persons may be shareowners orform partnerships in companies which
practice qualified auditing (for official
purposes). Swedish exam, workexperience and residency are required forapproval.S: Residency and Swedish exam required
26
2) None 2) None
3) B: Provision through a "SA" and "Société en
commandite" is prohibited.
D: Provision through a "GmbH & CoKG" and
"EWIV" is prohibited.
F: For statutory audits: provision through any
company form except SNC, SCS and secondary offices.
P: Provision through professional association 
only.
IRL: Provision through partnership only.
I: For access as "Ragionieri-Periti
commerciali" and "Dottori commerciali",access is restricted to natural persons only.
Professional association (no incorporation)
among natural persons permitted.
FIN: At least one of the auditors of a Finnish
Liability company must be a Finnishcitizen resident in Finland3) DK:Foreign auditors may enter into partnerships
with Danish State authorized accountants
after obtaining permission from the DanishCommerce and Companies Agency.
S: Residency and Swedish exam required
27
                                                     
26 Foreign exams and experience giving equivalent competence are recognized.
27 Foreign exams and experience giving equivalent competence are recognized.S/DCS/W/EEC
Page 25Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
S: Only auditors approved in Sweden may
perform legal auditing services in certainlegal entities, a.o. in all limited companies.Only such persons may be shareowners orform partnerships in companies which
practice qualified auditing (for official
purposes). Swedish exam, workexperience and residency are required forapproval.
A: Foreign auditors' (who must be authorized
according to the law of their home
country) equity participation and shares inthe operating results of any Austrian legalentity may not exceed 25 per cent;  thisapplies only to non-members of theAustrian Professional Body
4) (i) and (ii): Unbound except as indicated in
the horizontal section and subject to the
following specific limitations:
A: in addition to the horizontal commitments
at the request of a consumer, auditors maytemporarily move into the territory ofAustria in order to supply a specific
service. However, as a rule natural personssupplying auditing services are required tohave their professional center (commercialpresence) in Austria.
DK: Citizenship condition, unless otherwise
provided by the Danish Commerce and
Companies Agency.
E, GR:Conditions of nationality for statutory
auditors.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
A: Unbound except as indicated in the Market
Access column. No representation beforecompetent authorities;  no audits provided
for in specific Austrian laws (e.g. joint stock
companies law, stock exchange law,banking law, etc.)
DK:Residence requirement.I, P: Residence requirement for individual
auditors.
S: Residency and Swedish exam required.
28
FIN: None
                                                     
28 Foreign exams and experience giving equivalent competence are recognized.S/DCS/W/EEC
Page 26Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
E: Audit companies: Administrators,
directors and partners of companies otherthan those covered by the 8th EECdirective on company law, must fulfil anationality condition.
I: Nationality requirement for "Ragionieri-
Periti commerciali".  Audit companies:
administrators and auditors in "società direvisions" other than those covered by the8th EEC directive on company law, mustfulfil a nationality condition.
FIN: At least one of the auditors of a Finnish
Liability company must be a Finnishcitizen resident in Finland
S: Only auditors approved in Sweden may
perform legal auditing services in certainlegal entities, a.o. in all limited companies.
Only such persons may be shareowners or
form partnerships in companies whichpractice qualified auditing (for officialpurposes). Swedish exam, workexperience and residency are required forapproval.
(iii) Unbound (iii) Unbound
b) Bookkeeping services
(CPC 86220)1) F, FIN, GR, I:Unbound.
2) FIN: Unbound1) F, FIN, GR, I:  Unbound.
A: No representation before competent
authorities
2) FIN: Unbound.
3) F:  Provision through a SEL (anonyme, à
responsabilité limitée ou en commandite
par actions) or SCP only.
I: Access for natural persons only.
Professional association (no incorporation)among natural persons permitted.3) FIN: Unbound.S/DCS/W/EEC
Page 27Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
FIN: Unbound
A: Foreign accountants (who must be
authorized according to the law of theirhome country) equity participation andshares in the operating results of any
Austrian legal entity may not exceed
25 per cent;  this applies only to non-members of the Austrian ProfessionalBody
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
F: Condition of nationality. However non-EC
professionals may be permitted to provideservices, by a decision of the Minister ofEconomics, Finance and Budget, inagreement with the Minister of Foreign
Affairs. The requirement of residence
cannot exceed 5 years.
I: Condition of nationality for
"Ragionieri-Periti commerciali".
A: in addition to the horizontal commitments
at the request of a consumer, accountants
may temporarily move into the territory of
Austria in order to supply a specific
service. However, as a rule natural personssupplying bookkeeping services arerequired to have their professional center(commercial presence) in Austria.
FIN: UnboundA: Unbound except as indicated in the Market
Access column. No representation beforecompetent authorities.
FIN: Unbound.I: Residence requirement for
"Ragionieri-Periti commerciali".
P: Residence requirement.
(iii) Unbound except for A where: as indicated
in the horizontal section and subject to thefollowing specific limitations:(iii) Unbound except as indicated in the 
horizontal sectionS/DCS/W/EEC
Page 28Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
A: University degree and professional
qualifications and three years' experiencein the sector. Examination before theAustrian professional body.  The employermust be member of the relevant
professional body in the home country
where such body exists.
c) Taxation  Advisory
Services(CPC 863. AllMember Statesexcluding FIN and S:
excluding
representation inCourt/tribunals)1) F: Unbound for the drafting of legal
documents.
2) None1) F: Unbound for the drafting of legal
documents.
A: No representation before competent
authorities
2) None
3) I: Access for natural persons only.
Professional association (no incorporation)among natural persons permitted.
F: Provision through SEL (anonyme, à
responsabilité limitée ou en commanditepar actions) or SCP only.
A: Foreign  tax advisors' (who must be
authorized according to the law of theirhome country) equity participation and
shares in the operating results of any
Austrian legal entity may not exceed25 per cent;  this applies only to non-members of the Austrian ProfessionalBody3) None
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:S/DCS/W/EEC
Page 29Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
F: Legal advice activities and drafting of
legal documents as a main activity and forthe public, are reserved to the members ofthe regulated legal and judicialprofessions
29.  These activities may also be
exercised as a secondary activity to the
principal activity by members of otherregulated professions or by qualifiedpersons.
I: Condition  of nationality for
"Ragionieri-Periti commerciali".A: Unbound except as indicated in the Marker
Access column. No representation beforecompetent authorities
I, P: Residence requirement.FIN: None
A: in addition to the horizontal commitments
at the request of a consumer, tax advisorsmay temporarily move into the territory ofAustria in order to supply a specific
service. However, as a rule natural personssupplying taxation  services are required to
have their professional center (commercial
presence) in Austria.
(iii) Unbound except for A, B, D, L, NL, UK,
S where: as indicated in the horizontalsection and subject to the followingspecific limitations:
A, B, NL, UK, S:  University degree and
professional qualifications and three years'experience in the sector.
A: Examination before the Austrian
professional body.  The employer must bemember of the relevant professional body
in the home country where such body
exists.(iii) Unbound except as indicated in the
horizontal section
                                                     
29 Access to these professions is governed by the French law No. 90-1259 of 31 December 1990 which opens the entire range of lega l and judicial activities.S/DCS/W/EEC
Page 30Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
D: Unbound except for consulting services
related to foreign tax law, where:university degree and professional,qualifications and three years' professionalexperience in the sector.
d) Architectural Services
(CPC 8671)1) B, GR, I, P:  Unbound. 1) B, GR, I, P:  Unbound.
D: Application of the national rules on fees and
emoluments for all services which areperformed from abroad.
A: None for pure planning services;  the
submission of plans for approval by the
competent authorities requires co-operation
with an established supplier of planningservices
2) None
3) E: Access is restricted to natural persons.
F: Provision through SEL (anonyme, à
responsabilité limitée ou en commandite
par actions) or SCP only.
I, P: Access is restricted to natural persons.
Professional associations. (noincorporation) among natural personspermitted.2) None
3) None
 4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
GR, P: Condition of nationality.
F: Condition of nationality unless waived by
ministerial authorization.
A: commercial presence required4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:
A: Unbound except as indicated in the Market
Access column.S/DCS/W/EEC
Page 31Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
B, D, F: Use by third country qualified
professionals of the professional title is onlypossible on the basis of mutual recognitionagreements or for B, with specialauthorization by Royal Decree.
I: Residence requirement.
FIN:None
(iii) Unbound except for DK, E, L, NL, UK, S
where: as indicated in the horizontalsection and subject to the followingspecific limitations:
DK, NL, UK, S:  University degree and
professional qualifications and three years'professional experience in the sector.
E: Academic and professional qualifications
recognized by the national authorities andlicence delivered by the Professional
Association.  Unbound for CPC 86713,
86714, 86719.(iii) Unbound except as indicated in the
horizontal section
e) Engineering services 
(CPC 8672)1) GR, I, P: Unbound.
2) None3) E: Access is restricted to natural persons.
I, P: Access is restricted to natural persons.
Professional association  (no
incorporation) among natural personspermitted.
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
GR: Condition of nationality1) GR, I, P:  Unbound.
A: None for pure planning services;  the
submission of plans for approval by thecompetent authorities requires co-operation
with an established supplier of planning
services
2) None3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:S/DCS/W/EEC
Page 32Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
A: commercial presence required A: Unbound except as indicated in the Market
Access column
I, P: Residency requirementsFIN: None
(iii) Unbound except for B, DK, E, NL, UK, S
where: as indicated in the horizontal
section and subject to the followingspecific limitations:
B, DK, NL, UK, S:  University degree and
professional qualifications and three years'
professional experience in the sector.
UK: Compliance with ENT is required.E: Academic and professional qualifications
recognized by the national authorities andlicence delivered by the ProfessionalAssociation.(iii) Unbound except  as indicated in the
horizontal sectionS/DCS/W/EEC
Page 33Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
f) Integrated Engineering
Services (CPC 8673)1) GR, I, P: Unbound.
2) None3) E: Access is restricted to natural persons.
I, P: Access is restricted to natural persons.
Professional association (no incorporation)
among natural persons permitted.
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
GR: Condition of nationality
A: commercial presence required1) GR, I, P:  Unbound.
A: None for pure planning services;  the
submission of plans for approval by thecompetent authorities requires co-operationwith an established supplier of planning
services
2) None3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A: Unbound except as indicated in the Market
Access column.
I, P: Residency requirementsFIN: None
(iii) Unbound except for B, DK, E, NL, UK, S
where: as indicated in the horizontal
section and subject to the followingspecific limitations:
B, DK, NL, UK, S:  University degree and
professional qualifications and three years'professional experience in the sector.
UK: Compliance with ENT is required.
E: Academic and professional qualifications
recognized by the national authorities andlicence delivered by the ProfessionalAssociation.(iii) Unbound except as indicated in the
horizontal sectionS/DCS/W/EEC
Page 34Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
g) Urban Planning and
LandscapeArchitectural Services(CPC 8674)1) B, GR, I, P: Unbound. 1) B, GR, I, P: Unbound.
A: None for pure planning services;  the
submission of plans for approval by thecompetent authorities requires co-operationwith an established supplier of planning
services.
D: Application of the national rules on fees and
emoluments for all services which areperformed from abroad.
2) None 2) None
3) I, P: Access is restricted to natural persons.
Professional association (no incorporation)
among natural persons permitted.3) None
4)  (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
GR, P: Condition of nationality.
A: commercial presence required4)   (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:
B, D: Use by third country qualified
professionals of the professional title isonly possible on the basis of mutualrecognition agreements or, for B, withspecial authorization by Royal Decree.
A: Unbound except as indicated in the Market
Access column.
I: Residence requirement.
FIN: None
(iii) Unbound except for DK, E, L, NL, UK, S
where: as indicated in the horizontalsection and subject to the following
specific limitations:
DK, NL, UK, S:  University degree and
professional qualifications and three years'professional experience in the sector.(iii) Unbound except as indicated in the
horizontal sectionS/DCS/W/EEC
Page 35Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
E: Academic and professional qualifications
recognized by the national authorities andlicence delivered by the ProfessionalAssociation.
h) Medical, Dental and
Midwives Services
(CPC 9312, 9319130)1) Unbound for all Member States except for 
S:  None
2) FIN: Unbound.1) Unbound for all Member States except for 
S:  None.
2) FIN:Unbound.
3) FIN: Unbound
A: Unbound for medical and dental services
other than psychologists andpsychotherapists; for midwives: access
restricted to natural persons only.
D: Access restricted to natural persons only.
Economic needs test for medical doctorsand dentists who are authorized to treatmembers of public insurance schemes. Thecriterion is shortage of doctors and dentists
in the given region.
E: Access restricted to natural persons only.
I, P: Access is restricted to natural persons
only. Professional association (noincorporation) among natural personspermitted.
IRL: Access through partnership or natural
persons only.
S: Needs test applied to decide the number of
private practices to be subsidised thoughthe social security system.
UK: Establishment for doctors under the
National Health Service is subject to
medical manpower planning.3) A: Unbound for medical and dental
services other than psychologists andpsychotherapists
FIN: Unbound
S: Foreign exams giving equivalent
competence are recognized after acompulsory complementary training
                                                     
30 Indicates that the service specified constitutes only a part of  the total range of activities covered by the CPC concordance.S/DCS/W/EEC
Page 36Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
F: Provision through SEL (anonyme, à
responsabilité limitée ou en commanditepar actions) or SCP only.
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
A: Unbound for medical and dental services
other than psychologists andpsychotherapists; for midwives wherenatural persons may establish aprofessional practice in Austria provided
that the person concerned has practised the
profession in question at least three yearspreceding the setting up of the professionalpractice in Austria
DK: Limited authorization to fulfil a specific
function can be given for maximum 18
months.
FIN: Unbound.
GR, P:  Condition of nationality.
F: Condition of nationality.  However, access
is possible within annually establishedquotas.
D: Condition of nationality for doctors and
dentists which can be waived on anexceptional basis in cases of public healthinterest.  A zero quota for midwives.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to the
following specific limitations:
A: Unbound for medical and dental services
other than psychologists andpsychotherapists.
DK: Residence requirement in order to  obtain
necessary individual authorization from the
National Board of Health.
FIN: Unbound.I: Residence requirement.S: Foreign exams giving equivalent
competence are recognized after a
compulsory complementary training
(iii) Unbound (iii) Unbound
i) Veterinary services
(CPC 932)1) Unbound for all Member States except for
FIN and S:  None.
2) None1) Unbound for all Member States except for
FIN and S: None
2) NoneS/DCS/W/EEC
Page 37Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3) A: Unbound.
D, DK, E, P:  Access restricted to natural
persons.
I: Access restricted to natural persons.
Professional associations (no
incorporation) among natural persons
permitted.
IRL, UK:Access through partnership or
natural persons only.
F: Provision through SEL (anonyme, à
responsabilité limitée ou en commandite
par actions) or SCP only.
S: Needs test applied to decide the number of
private practices to be subsidized throughthe social security system.3) A: Unbound.
S: Foreign exams giving equivalent
competence are recognized after acompulsory complementary training
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A: Unbound.
D, F, GR, P:  Condition of nationality.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A: Unbound.
I: Residence requirement.
S: Foreign exams giving equivalent
competence are recognized after a
compulsory complementary training and
examinations.
FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 38Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
j) Services provided by
Nurses,Physiotherapists andParamedical Personnel
(All Member States
except A and FIN: CPC
93191
31. A: following
activities of CPC 9319are covered: nurses,physiotherapists,
occupational therapists,
logotherapists,dieticians andnutricians. FIN: onlyservices provided bynurses – part of CPC
93191)1) Unbound for all Member States except for
FIN and S: None
2) None3) E, P: Nurses - access restricted to natural
persons.
I: Nurses - access restricted to natural
persons. Professional associations (noincorporation) among natural personspermitted.
F: Provision through a SEL (anonyme, à
responsabilité limitée, ou en commandite
par actions) or SCP only.
A: Access restricted to natural persons only.
S: Needs test applied to decide the number of
private practices to be subsidised throughthe social security system.1) Unbound for all Member States except for
FIN and S: None.
2) None3) S: Foreign exams giving equivalent
competence are recognized after a
compulsory complementary training
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
DK: Limited authorization to fulfil a specific
function can be given for maximum 18months.
GR, P:  Condition of nationality.
I: Subject to economic needs test:  decision
is subject to regional vacancies andshortages.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
A: Unbound except as indicated in the Market
Access column.
DK: Residence requirement in order to  obtain
necessary individual authorization from the
National Board of Health.
S: Foreign exams giving equivalent
competence are recognized after acompulsory complementary training
                                                     
31   Indicates that the service specified constitutes only a part of the total range of activities covered by the CPC concordance .S/DCS/W/EEC
Page 39Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
A: Natural persons may establish a
professional practice in Austria providedthat the person concerned has practised theprofession in question at least three yearspreceding the setting up of the professional
practice in Austria.FIN: None
(iii) Unbound (iii) Unbound
Supply of
pharmaceutical goodsto the general public(pharmacists)1) Unbound
2) A, FIN, S: Unbound.1) Unbound
2) A, FIN, S: Unbound
3)32A, FIN, S: Unbound
D, DK, E, GR, L, NL, P:  Access restricted to
natural persons only.
I: Access restricted to natural persons.
Professional association (no incorporation)among natural persons permitted.
B, DK, E, F, GR, I, L, P:  Monopoly for
pharmacists of supply of pharmaceuticalsto the general public.
B, DK, IRL, P:  Economic needs test.
F: Pharmacies are authorized according to the
needs of the population and within
established quotas. Access through a SEL
(anonyme, à responsabilité limitée ou encommandite par actions) SNC and SARLonly.3) A, FIN, S: Unbound
                                                     
32 Where the establishment of pharmacies is subject to an economi c needs test, the main criteria taken into account are:  the pop ulation, the number of existing pharmacies and their
geographical density.S/DCS/W/EEC
Page 40Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
E, I: Establishment of new pharmacies is
subject to an economic needs test.
D: Establishment of new pharmacies is
restricted and only possible through thetake-over of an existing pharmacy-store
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A, FIN, S: UnboundF: Condition of nationality.  However, within
established quotas, access for third country
nationals is possible provided the service
provider holds the French degree inpharmacy.
D, DK, GR:  Condition of nationality.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
A, FIN, S: Unbound
I, D, DK, P:  Residence requirement.
(iii) Unbound (iii) Unbound
k) Other
Related Scientific and
Technical ConsultingServices
33 (CPC 8675)1) All Member States except A, FIN and S:
unbound for exploration services.
2) None1) All Member States except A, FIN and S:
unbound for exploration services.
D: Application of the national rules on fees and
emoluments for all surveying serviceswhich are performed from abroad.
2) None
3) F: "Surveying": Access through a SEL
(anonyme, à responsabilité limitée ou encommandite par actions), SCP, SA andSARL only.3) F: "Exploration and prospection services"
subject to authorization.
                                                     
33 All Member States except A, FIN and S: the service involved excludes related scientific and technical consulting services on o peration of mines, etc.S/DCS/W/EEC
Page 41Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
I: For certain exploration services activities
related to mining  (minerals, oil, gas, etc.),exclusive rights may exist.
E: Access to profession of surveyors and
geologists through natural persons only.
P: Access restricted to natural persons.
I Access to profession of surveyors and
geologists through natural persons only.Professional association (no incorporation)among natural persons permitted.
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A: commercial presence required.D: Conditions of nationality for publicly
appointed surveyors.
F: "Surveying" - operations relating to the
establishment of property rights and to
land law are reserved for EC "experts-géomètres".4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
I, P: Residence requirement.FIN: None
(iii) Unbound (iii) Unbound
B. Computer and Related
Services
a) Consultancy Services
related to theInstallation ofComputer Hardware(CPC 841)1),2), 3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section1),2), 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: NoneS/DCS/W/EEC
Page 42Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) Unbound except for B, DK, GR, I, L, NL,
S where: as indicated in the horizontalsection and subject to the followingspecific limitations:
I, NL: Unbound, except for computer scientists,
systems analysts, programmers, software
document analysts and field engineerswhere:  university degree and three years'professional experience in the sector.(iii) Unbound except as indicated in the
horizontal section
B, DK, I, NL, S:  Unbound, except for computer
scientists, systems analysts, programmers,
software document analysts and field
engineers where:  university degree andthree years' professional experience in thesector.
Compliance with an economic needs test is
required.
GR: Unbound, except for computer scientists,
systems analysts, programmers, softwaredocument analysts where:  universitydegree and five years' professionalexperience in the sector.
b) Software
Implementation
Services (CPC 842)1),2), 3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section1),2), 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: NoneS/DCS/W/EEC
Page 43Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) Unbound except for B, DK, GR, I, L, NL,
S where: as indicated in the horizontalsection and subject to the followingspecific limitations:(iii) Unbound except as indicated in the
horizontal section
I, NL: Unbound, except for computer scientists,
systems analysts, programmers, software
document analysts and field engineerswhere:  university degree and three years'professional experience in the sector.
B, DK, I, NL, S:  Unbound, except for
computer scientists, systems analysts,
programmers, software document analystsand field engineers where:  universitydegree and three years' professionalexperience in the sector.
I: Compliance with an economic needs test is
required.
GR:  Unbound, except for computer scientists,
systems analysts, programmers, softwaredocument analysts where:  universitydegree and five years' professionalexperience in the sector.
c) Data Processing
Services (CPC 843)1) 2) 3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section1) 2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: NoneS/DCS/W/EEC
Page 44Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) Unbound except for B, DK, GR, I, L, NL,
S where: as indicated in the horizontalsection and subject to the followingspecific limitations:
I, NL:   Unbound, except for computer
scientists, systems analysts, programmers,
software document analysts and fieldengineers where:  university degree andthree years' professional experience in thesector.
B, DK, I, NL, S:  Unbound, except for
computer scientists, systems analysts,programmers, software document analystsand field engineers where:  universitydegree and three years' professionalexperience in the sector.
I: Compliance with an economic needs test is
required.
GR: Unbound, except for computer scientists,
systems analysts, programmers, softwaredocument analysts where:  universitydegree and five years' professional
experience in the sector.(iii) Unbound except as indicated in the
horizontal section
d) Data Base Services
(CPC 844)1)2) 3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section1)2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: NoneS/DCS/W/EEC
Page 45Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) Unbound except for B, DK, GR, I, L, NL,
S where: as indicated in the horizontalsection and subject to the followingspecific limitations:
I, NL: Unbound, except for computer
scientists, systems analysts, programmers,
software document analysts and fieldengineers where:  university degree andthree years' professional experience in thesector.
B, DK, I, NL, S:  Unbound, except for computer
scientists, systems analysts, programmers,software document analysts and fieldengineers where:  university degree andthree years' professional experience in thesector.
I: Compliance with an economic needs test is
required. 
GR: Unbound, except for computer scientists,
systems analysts, programmers, softwaredocument analysts where:  universitydegree and five years' professional
experience in the sector.(iii) Unbound except as indicated in the
horizontal section
Maintenance andRepair  (CPC 845)1) 2) 3) None
4) (i) and (ii):  Unbound except as indicated in the
horizontal section.1)2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii)  Unbound (ii) UnboundS/DCS/W/EEC
Page 46Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
e) Other Computer
Services (All MemberStates except A: CPC849. A: CPC 8491)1) 2) 3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section1)2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) Unbound
C. Research and
Development Services
a) R&D services on
natural sciences
(CPC 851)1) 2) 3) Unbound for all Member States except for
A:  none.
4) (i) and (ii) Unbound except for A: unbound
except as indicated in the horizontalsection1) 2) 3) Unbound for all Member States except for
A:  none.
4) (I) and (ii) Unbound except for A: unbound except
as indicated in the horizontal section
(iii) Unbound except for F where: concerning
the temporary entry of researchers asindicated in the horizontal section and
subject to the following specific
limitations:
F: The researchers are in possession of an
employment contract from a researchbody.
- The work permit is delivered for a
period not exceeding nine months
renewable for the duration of thecontract.
- Compliance with an economic needs
test is required.
- The research body must pay a tax to
the International Migration Office.(iii) Unbound except as indicated in the
horizontal sectionS/DCS/W/EEC
Page 47Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
b) R & D Services on
Social Sciences andHumanities  (CPC 852)1) None
2) None3) I: Access to the profession of psychologist is
restricted to natural persons only.Professional association (no incorporation)
among natural persons is permitted.
P: Access to the profession of psychologist is
restricted to natural persons only.1) None
2) None3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the horizontalsection and subject to the following specific
limitations:
I, P: Residence requirement for psychologists.FIN: None
(iii) Unbound except for F and L where:
concerning the temporary entry ofresearchers as indicated in the horizontal
section and subject to the following
specific limitations:
F: The researchers are in possession of an
employment contract from a researchbody.
- The work permit is delivered for a
period not exceeding nine months
renewable for the duration of thecontract.
- Compliance with an economic needs
test is required.
- The research body must pay a tax to
the International Migration Office.(iii) Unbound except as indicated in the
horizontal sectionS/DCS/W/EEC
Page 48Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
c) Interdisciplinary R & D
services (CPC 853)1) 2) 3) Unbound for all Member States except for
A: none.
4) (i) and (ii) Unbound except for A: unbound
except as indicated in the horizontalsection1) 2) 3) Unbound for all Member States except for
A: none.
4) (i) and (ii) Unbound except for A: unbound except
as indicated in the horizontal section
(iii) Unbound except for F where: concerning
the temporary entry of researchers: as
indicated in the horizontal section andsubject to the following specificlimitations:
F: The researchers are in possession of an
employment contract from a research
body.
- The work permit is delivered for a
period not exceeding nine monthsrenewable for the duration of thecontract.
- Compliance with an economic needs
test is required.
- The research body must pay a tax to
the International Migration Office.(iii) Unbound except as indicated in the
horizontal sectionS/DCS/W/EEC
Page 49Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
D. Real Estate Services34
a) Involving Own or
Leased Property(All Member Statesexcept S: CPC 821.
S: CPC 82101, 82102)1) IRL: Unbound.
2) None3) E: Access through natural persons,
partnership or "sociedad en comandita"
only.
FIN: Chairman, members of the board and
Managing Director have to be Finnishcitizen.1) IRL:Unbound.
2) None3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
E, GR:  Condition of nationality.
A: commercial presence required4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
F, I, P:  Residence requirement.
FIN: None
(iii) Unbound (iii) Unbound
b) On a Fee or Contract
Basis (e.g. PropertyEvaluation, EstateManagement, etc.)
(All Member States
except S: CPC 822.
S: CPC 82201, 82202)1) IRL:  Unbound.
2) None3) E: Access is restricted to natural persons.
FIN: Chairman, Members of the Board and
Managing Director have to be Finnishcitizens.1) IRL:  Unbound.
2) None3) DK: Authorization for authorized estate agent
may limit the scope of activity.
                                                     
34 The Service involved relates to the profession of real estate agents and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. S: not including
acquisition or rental of land and real estate.S/DCS/W/EEC
Page 50Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
DK: Authorized estate agent:  Citizenship
requirement unless waived by the Danish
Commerce and Companies Agency.
Unauthorized estate agent:  Citizenshiprequirement unless waived by the DanishCommerce and Companies Agency.
GR: Condition of nationality.
A: Commercial presence required4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:
DK: Authorized and unauthorized estate agent:
Residence requirement unless waived by the
Danish Commerce and Companies Agency.
F, I, P:  Residence requirement.
FIN: None
(iii) Unbound (iii) Unbound
E. Rental/Leasing
Services without
Operators35
a) Relating to ships 
(CPC 83103)1) F: Chartering of all ships is subject to prior
notification.
D: Unbound.
2) F: Chartering of all ships is subject to prior
notification.
D: Unbound.
3) F: Chartering of all ships is subject to prior
notification.
S: To fly the Swedish flag proof of
dominating Swedish operating influencemust be shown in case of foreign
ownership interests in ships.1) D:  Unbound.
2) D:  Unbound.
3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) Unbound
                                                     
35 S: except the use of leased vehicles and carriers for land or air transportation service operations.S/DCS/W/EEC
Page 51Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
b) Relating to Aircraft
(CPC 83104)1) None
2) All Member States except FIN and S:
Aircraft used by Community air carriershave to be registered in the Member Statelicensing the air carrier or elsewhere in the
Community.  Waivers can be granted for
short term lease contracts or underexceptional circumstances.1) None
2) None
3) All Member States: To be registered in the
aircraft register of these Member States,the aircraft must be owned either by
natural persons meeting specific
nationality criteria or by juridical personsmeeting specific regarding ownership ofcapital and control (including nationalityof directors).3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section
FIN: None
(iii) Unbound (iii) Unbound
c) Relating to Other
Transport Equipment
(CPC 83101, 83102,
83105)1) None
2) None
3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section1) None
2) None
3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 52Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
d) Relating to Other
Machinery andEquipment(CPC83106, 83107, 83108,83109)1) None
2) None3) None4) (i) and (ii): Unbound except as indicated in the
horizontal section1) None
2) None3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section
FIN: None
(iii) Unbound (iii) Unbound
Rental Services with
Operators Rental of
Vessels with Crew
(All Member States
except FIN: CPC 7213and  7223. FIN: onlyCPC 7213)1) F: Chartering of all ships is subject to prior
notification.
A, D, S:  Unbound.
2) F: Chartering of all ships is subject to prior
notification.
A, D, S:  Unbound.
3) F: Chartering of all ships is subject to prior
notification.
A, S: Unbound.
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
A, S: Unbound.1) A, D, S: :Unbound.
2) A, D, S:  Unbound.
3) A, S:  Unbound.
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
A, S: Unbound.FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 53Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Rental of Commercial
Road Vehicles withOperator (CPC 7124)1) A, S:Unbound
2)  A, S: Unbound3) A, S:Unbound4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A, S: Unbound1) A, S:Unbound
2) A, S:Unbound3) A, S:Unbound4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A, S:  Unbound.FIN: None
(iii) Unbound (iii) Unbound
F. Other Business
Services
a) Advertising 
(CPC 871)1) 2) 3) None
4) (i) and (ii): All Member States: Unbound except
as indicated in the horizontal section1) 2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound except for B, D, GR, I, L, UK, S
where: as indicated in the horizontal
section and subject to the following
specific limitations:
B, D, I, UK, S:  Relevant qualifications and
three years’ professional experience.
I, UK: Compliance with an economic
needs test is required.
GR: Relevant qualifications and five years’
professional experience.(iii): Unbound except as indicated in the
horizontal section.
b) Market Research and
Opinion Polling(CPC 864)1) 2) 3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section1) 2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: NoneS/DCS/W/EEC
Page 54Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) Unbound (iii) Unbound
c) Management
ConsultingServices(CPC 865)1) 2) 3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section1) 2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound except for B, D, DK, I, L, UK, S
where: as indicated in the horizontalsection and subject to the followingspecific limitations:
B, D, DK, I, S, UK:  Unbound except for
managers and senior consultants where:
university degree and three years'professional experience.
I, UK:  Compliance with an economic needs test
is required.(iii) Unbound except as indicated in the
horizontal section
d) Services Related to
Management
Consulting (CPC 866)1) 2) 3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section1) 2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound except for B, D, DK, I, L, UK, S
where: as indicated in the horizontal
section and subject to the following
specific limitations:
B, D, DK, I, S, UK:  Unbound except for
managers and senior consultants where:university degree and three years'professional experience.
I, UK: Compliance with an economic
needs test is required.(iii) Unbound except as indicated in the
horizontal sectionS/DCS/W/EEC
Page 55Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
e) Technical Testing and
Analysis Services(CPC 8676)1) I: Unbound for the profession of biologist
and chemical analyst.
S: Unbound
2) S: Unbound1) I: Unbound for the profession of biologist and
chemical analyst.
S: Unbound
2) S: Unbound
3) E: Access for chemical analysis through
natural persons only.
I: Access for the profession of biologist and
chemical analyst through natural personsonly.  Professional association (noincorporation) among natural persons ispermitted.
P: Access for the profession of biologist and
chemical analyst through natural personsonly.
S: Unbound.3) S: Unbound
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
S: UnboundA: commercial presence required4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
S: Unbound
I, P: Residence requirements for biologist and
chemical analyst.
FIN: None
(iii) Unbound except for D, DK, L, UK, S
where: as indicated in the horizontalsection and subject to the followingspecific limitations:
D, DK, UK, S:  University degree or technical
qualifications demonstrating knowledge
and three years' professional experience.
UK: Compliance with an economic needs test is
required.(iii) Unbound except as indicated in the
horizontal sectionS/DCS/W/EEC
Page 56Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
f) Advisory and
Consulting ServicesRelating to Agriculture,Hunting and Forestry
(FIN: part of CPC 88
excluding hunting. S:
part of CPC 881excluding hunting)1) I: Unbound for activities reserved to
agronomist and "periti agrari".
2) None3) E: Access for agronomist and engineers in
forestry is restricted to natural persons.
P: Access for agronomist is restricted to
natural persons.1) I: Unbound for activities reserved to
agronomist and "periti agrari".
2) None3) None
I: Access for agronomist and "periti agrari"
restricted to natural persons. Professionalassociation (no incorporation) amongnatural persons is permitted.
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
I: Condition of  nationality for "periti agrari".
A: commercial presence required4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:
I, P:  Residence requirement for agronomists.
FIN: None
(iii) Unbound (iii) Unbound
g) Advisory and
Consulting ServicesRelating to Fishing
(FIN: part of CPC 88.
S: part of CPC 882)1) 2) 3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
A: commercial presence required1) 2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 57Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
h) Advisory and
Consulting ServicesRelating to Mining
(FIN: part of CPC 88.
S: part of CPC 883)1) None
2) None3) E, P: Access for mining engineers is restricted to
natural persons.
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A: commercial presence required1) None
2) None3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
P: Residence requirement.
FIN: None
(iii) Unbound (iii) Unbound
k) Placement and Supply
Services of Personnel36
Executive Search
Services (CPC 87201)1) A, D, E, FIN,IRL, P, S:  Unbound.
2) A, FIN: Unbound
3) A, D, FIN, P: Unbound.
E: State monopoly.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
A, FIN:  Unbound.1) A, D, E, FIN,IRL, P, S:  Unbound.
2) A, FIN: Unbound
3) A, D, FIN, P:  Unbound.4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the followinglimitations:
A, FIN:  Unbound.
(iii) Unbound (iii) Unbound
                                                     
36 S: national and residents with work permits, excluding seamenS/DCS/W/EEC
Page 58Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Placement Services 
(CPC 87202)1) Unbound
2) A, FIN: Unbound3) A, FIN, P: Unbound
D: Subject to a mandate given to the service
supplier by the competent authority.  The
mandate will be granted in function of the
situation and development of the labourmarket.
B, F, E, I:  State monopoly.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
A, FIN:  Unbound1) Unbound
2) A, FIN: Unbound3) A, FIN, P: Unbound4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
A, FIN:  Unbound
(iii) Unbound (iii) Unbound
Supply Services of
Office SupportPersonnel
(CPC 87203)1) A D, F, FIN, I, IRL, NL, P, S: Unbound.
2) A, FIN: Unbound3) A, D, FIN, P: Unbound
I: State monopoly.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
A, FIN:  Unbound1) A, D, F, FIN, I, IRL, NL, P, S:  Unbound.
2) A, FIN: Unbound3) A, D, FIN, P: Unbound
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
A, FIN:  Unbound
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 59Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
l) Investigation services
(CPC 87301)1)  2) 3) Unbound for all Member States except A
and S: none.
4) (i) and (ii) Unbound except A and S: unbound
except as indicated in the horizontalsection and subject to the following
limitations:
A: commercial presence required1)  2) 3) Unbound for all Member States except A 
and S: none.
4) (i) and (ii) Unbound except A and S: unbound
except as indicated in the horizontal section
(iii) Unbound (iii) Unbound
l) Security Services
(All Member States
except A, FIN and
S: CPC 87302, 87303,
87304, 87305.  A andS: entire range ofactivities 87302-87309.FIN: parts of CPC 873)1) B, E, F, I, P:  Unbound.
FIN: Establishment requirement
2) None
3) E: Access through Sociedades Anonimas,
Sociedades de Responsabilidad Limitada,Sociedades Anonimas Laborales andSociedades Cooperativas only. Access issubject to prior authorization.  In grantingthe authorization, the Council of Ministers
takes into account conditions such as
competence, professional integrity andindependence, adequacy of the protectionprovided for the security of the populationand the public order.
DK: Unbound for airport guard services.
Requirement to be a national juridical
person. Access is subject to priorauthorization.  In granting theauthorization, the Ministry of Justice takesinto account conditions such ascompetence, professional integrity and
independence, experience and good
reputation of the firm seekingestablishment.1) B, E, F,  I, P:  Unbound.
2) None3) DK:Requirement of residence and nationality
for majority of members of the board and
for managers. Unbound for airport guardservices.S/DCS/W/EEC
Page 60Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
FIN: Licence of the County Government is
required for a commercial presence.Licence may be granted only to Finnishcitizens and Finnish registeredorganizations.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
DK: Unbound for airport guard services.
Nationality requirement for managers.
F: Requirement of nationality for managing
directors and directors.
B: Condition of nationality for management
personnel.
E, P: Nationality requirement for specialized
personnel.
I: Nationality requirement in order to obtain
necessary authorization for security guard
services and the transport of valuables.
A: commercial presence required4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
DK: Unbound for airport guard services.
Residence requirement for managers.
B: Residence requirement for management
personnel.
I: Residence requirement in order to obtain
necessary authorization for security guardservices and the transport of valuables.
FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 61Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
n) Maintenance and
Repair of Equipment(not includingMaritime Vessels,Aircraft or Other
Transport Equipment)
(All Member States
except A, FIN and S:CPC 633, 8861, 8866.S: 633+886. A:
633+8861-8866
excluding also firearms and ammunition;FIN: 633, 8861-8866)1) 2) 3) None
4) (i) and (ii) Unbound except as indicated in the
horizontal section1) 2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) Unbound
o) Building-Cleaning
Services (CPC 874)1) Unbound*
2) 3) None
4) (i) and (ii) Unbound except as indicated in the
horizontal section1) Unbound*
2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) Unbound
                                                     
* A commitment on this mode of supply is not feasible.S/DCS/W/EEC
Page 62Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
p) Photographic Services
(CPC 875. All MemberStates excluding A,FIN and S: excludingretail)1) All Member States except A and S:
unbound except for aerial photography.
A, S: None
2) 3) None4) (i) and (ii) Unbound except as indicated in the
horizontal section1) All Member States except A and S:
unbound except for aerial photography:none
A, S: None2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii)Unbound (iii) Unbound
q) Packaging Services
(CPC 876)1) Unbound for all Member States except A:
none
2) 3) FIN, S: Unbound4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
FIN, S: Unbound1) Unbound for all Member States except A:
none
2) 3)FIN, S: Unbound4) (i) and (ii) Unbound except as indicated in
the horizontal section and subject to thefollowing limitations:
FIN, S: Unbound
(iii)Unbound (iii) Unbound
r) Printing and Publishing
(CPC 88442)1) 2) None
3) I: Foreign participation in publishing
companies limited to 49 per cent of capitalor of voting rights.
4) (i) and (ii) Unbound except as indicated in the
horizontal section1) S: Residency requirements for publisher and
owner of publishing or printing company
2) None
3) S: Residency requirements for publisher and
owner of publishing or printing company.
FIN: Residency requirements for a person in
charge of publishing
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:S/DCS/W/EEC
Page 63Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
S: Residency requirement for publisher and
owner of publishing or printing company.
 FIN: Residency requirements for a person in
charge of printing
(iii) Unbound (iii) Unbound
s) Convention Services
(FIN: Public relation
services and exhibitionmanagement servicesonly. A: exhibitionmanagement services
only)1) 2) 3) None
4) (i) and (ii) Unbound except as indicated in the
horizontal section1) 2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) Unbound
t) Other
Translation Services
(A, FIN and S:Translation and
interpretation services)
(CPC 87905)1) 2) None
3) None4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
DK: Authorized public translators and
interpreters: Citizenship condition unlesswaived by the Danish Commerce andCompanies Agency.1) 2) None
3) DK:Authorization for authorized public
translators and interpreters may limit thescope of activity.
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:
DK: Authorized public translators and
interpreters:  residence requirement unless
waived by the Danish Commerce and
Companies Agency.
FIN: Residency requirement for certified
translators.S/DCS/W/EEC
Page 64Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) Unbound except for GR, I, IRL, UK, S as
indicated in the horizontal section andsubject to the following specificlimitations:
GR: Relevant qualifications an five years'
professional experience.
I, IRL, UK, S:  Relevant qualifications and three
years' professional experience.
I, UK:  Compliance with an economic needs test
is required.(iii) Unbound except as indicated in the
horizontal section
Interior Design
Services  (CPC 87907)*1) FIN: Unbound
2) FIN: Unbound
3) FIN: Unbound4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
FIN: Unbound
A: commercial presence required1) FIN: Unbound
D:  Application of the national rules on fees and
emoluments for all services which areperformed from abroad.
2) FIN: Unbound3) FIN: Unbound4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN: UnboundA: commercial presence required
(iii) Unbound (iii) Unbound
                                                     
* Indicates that the service specified constitutes only a part of  the total range of activities covered by the CPC concordance.S/DCS/W/EEC
Page 65Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Collection agency services
(CPC 87902)1) 2) 3) Unbound for all Member States except for
A:   none
4) (i) and (ii) Unbound except for A: unbound
except as indicated in the horizontalsection and subject to the following
limitations:
A: commercial presence required1) 2) 3) Unbound for all Member States except for
A:  none
4) (i) and (ii) Unbound except for A: unbound
except as indicated in the horizontal section
(iii) Unbound (iii) Unbound
2. COMMUNICATION
SERVICES
B. Courier Services
(ex 7512;  special deliveryservices only)1) 2) 3) Unbound for all Member States except for 
A:  none
4) (i) and (ii) Unbound except for A: unbound
except as indicated in the horizontalsection1) 2) 3) Unbound for all Member States except for
A: none.
4) (i) and (ii) Unbound except for A: unbound except
as indicated in the horizontal section
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 66Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
C. Telecommunications
Services
Value-added services37:
Electronic mail, Voicemail,  On-line informationand database retrieval,
EDI, Code and protocol
conversion1) None
2) None3) P: The direct or indirect participation of
natural persons, who are non-nationals of
EC Member States or non-EC companies
or firms in the capital of carriers ofcomplementary telecommunicationsservices, whose exploitation involves theuse of complementary telecommunications
infrastructures, cannot exceed 25 per cent.
Complementary telecommunicationsinfrastructures are all publictelecommunications infrastructures whichare not part of the basictelecommunications network.
4) (I) and (ii) Unbound except as indicated in the
horizontal section1) None
2) None3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section
FIN: None
(iii) Unbound (iii) Unbound
Telecommunications services are the transport of electro-magnetic signals - sound, data image and any combinations thereof, exc luding broadcasting38. Therefore,
commitments in this schedule do not cover the economic activity consisting of content provision which require telecommunication s services for its transport. The provision of
that content, transported via a telecommunications service, is s ubject to the specific commitments undertaken by the European C ommunities and their Member States in other
relevant sectors.
                                                     
37 Excludes voice telephone, packet and circuit switched data services, telegraph, telex, mobile radio telephone, paging and sate llite services.
38 Broadcasting is defined as the uninterrupted chain of transmis sion required for the distribution of tv and radio programme sig nals to the general public, but does not cover contribution links between
operators.S/DCS/W/EEC
Page 67Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
All sub-sectors The European
Communities and theirMember States undertakeadditional commitments ascontained in the
attachment, all parts of
which are equally binding.
FIN: The general horizontal requirements for
legal entities in GATS/SC/33 shall notapply to the telecommunications sectorexcept as :
 - half of the founders, half of the
members of the board of directorsand the managing director musthave permanent residence in theEuropean Community.  If thefounder is a legal person, it must
have residence in the EC.FIN: The general horizontal requirements for
legal entities in GATS/SC/33 shall not applyto the telecommunications sector.Requirements concerning the Åland islands
shall continue to apply.B: Licensing conditions
may address the needto guaranteeuniversal service,
including through
financing, in atransparent,non-discriminatoryand competitivelyneutral manner and
will not  be more
burdensome thannecessary.
1) None except for:
P: basic services can be supplied only by
companies established in Portugal.
GR: access through S.A. and the company
must be exclusively engaged in the supplyof telecommunication services.
2) None 2) NoneS/DCS/W/EEC
Page 68Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3) None except for39:
GR: access through S.A. and the company must
be exclusively engaged in the supply oftelecommunication services.
P: The direct or indirect participation of
natural persons, who are non-nationals of
EC Member States or non-EC companiesor firms in the capital of companiessupplying basic telecommunicationsservices cannot exceed 25%.
F: Indirect: none. Non-EC natural or juridical
persons may not hold directly more than20% of the shares or voting rights ofcompanies authorised to establish andoperate radio-based infrastructure for theprovision of telecommunications services
to the general public. For the application
of this provision, companies or firmslegally established according to the laws ofa Member State of the EC are consideredEC juridical persons.
4)  (i) and (ii) Unbound except as indicated in the
horizontal section3) None
4) (i) and (ii): Unbound except as indicated in the
horizontal sectionP: The Government of
Portugal has theintention ofpresenting to theParliament draft
legislation aiming at
removing partiallythe presentlimitations on foreignequity participation
in the capital of
companies supplyingbasictelecommunicationservices no later thanin 1998. In case of
approval, the new
legislation will bebound no later than in1999.
(iii) Unbound (iii) Unbound
                                                     
39Footnote for clarification purposes: Some EC Member States main tain public participation in certain telecommunication operators . EC Member States reserve their rights to maintain such
public participation in the future. This is not a market access limitation. In Belgium, government participation and voting rig hts in Belgacom are freely determined under legislative powers as is
presently the case under the law of 21 March 1991 on the reform of government-owned economic enterprises.S/DCS/W/EEC
Page 69Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Domestic and international
Domestic and international
services provided using anynetwork technology, on afacilities based or resale basis,
for public and non-public use,
in the following marketsegments (these correspond tothe following CPC numbers:7521, 7522, 7523, 7524**,
7525, 7526 and 7529**,
broadcasting is excluded):
a. Voice  telephone
services
b. Packet switched data
transmission services
c. Circuit-switched data
transmissions services
d. Telex servicese. Telegraph servicesf. Facsimile servicesg. Leased circuit services1) None except for:
40
E: none, except that the liberalisation
calendar will be as follows: oneadditional nation-wide licence in January1998; full liberalisation as from
30.11.1998
41.
IRL: None except for public voice telephony
and facilities-based services where noneas of 1 January 2000.
P: None, except for public voice telephony,
telex and telegraph where none as from 1
January 2000, and facilities-based
services where none as from 1 July 1999.
GR: None except for public voice telephony
and facilities-based services where noneas of 1 January 2003.
2) None
3) None, except for:1) 2) 3) None The European
Communities and theirMember States undertakeadditional commitments ascontained in the
attachment, all parts of
which are equally binding
                                                     
40 Luxembourg has requested a delayed date for the liberalisation of telecommunications until 1.1.2000. The EC decision on this r equest is still pending.
41 Applications for further licences to be received as from 1 August 98.S/DCS/W/EEC
Page 70Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
E: None, except that the liberalisation
calendar will be as follows: oneadditional nation wide licence in January1998; full liberalisation as from30.11.1998
42.
IRL: None except for public voice telephony
and facilities-based services where none
as of 1 January 2000.
P: None, except for public voice telephony,
telex and telegraph where none as from 1January 2000 and fac ilities-based services
where none as from 1 July 1999.
GR: None except for public voice telephony
and facilities-based services where noneas of 1 January 2003.
4)  (i) and (ii) Unbound except as indicated in the
horizontal section4) (i) and (ii): Unbound except as indicated in the
horizontal section
(iii) Unbound (iii) Unbound
o. Other services:
Mobile and personal
communicationsservices and systems1) None except for:
IRL, P:: international interconnection of mobile
networks with other mobile or fixednetworks where none as of 1.1.1999.
2) None
3) None except for:
IRL, P: International interconnection of mobile
networks with other mobile or fixednetworks where none as of 1.1.1999.
4)  (i) and (ii) Unbound except as indicated in the
horizontal section1) None
2) None3) None4) (I) and (ii): Unbound except as indicated in the
horizontal section
(iii) Unbound (iii) Unbound
                                                     
42 Applications for further licences to be received as from 1 August 98.S/DCS/W/EEC
Page 71Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3. CONSTRUCTION
AND RELATEDENGINEERINGSERVICES
(All Member States
except FIN and S: CPC
511, 512, 513, 514,515, 516, 517, 518.FIN: CPC 512, 513,514, 516.  S: CPC 511,
512, 513, 514, 516 and
517)1) All Member States except A, S and FIN:
unbound except for 5111 and 5114: none
S: UnboundA: Unbound except for 518: NoneFIN: None
2) None
3) I: Exclusive rights are granted for
construction, maintenance andmanagement of highways and the airportof Rome.
P: Exclusive rights are granted for
maintenance and management ofhighways.
GR: Nationality condition for managers of the
board of directors of constructioncompanies supplying in the public sector.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
GR: Nationality condition for managers of
construction companies supplying in thepublic sector.
A: commercial presence required1) All Member States except A, S and FIN:
Unbound except for CPC 5111 and 5114:none
S: UnboundA: Unbound except for 518: None
FIN: None
2) None3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section
FIN: NoneS/DCS/W/EEC
Page 72Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) Unbound except for NL and F where: as
indicated in the horizontal section andsubject to the following specificlimitations:
NL: University degree and professional
qualifications and three years' professional
experience in the sector.
F: Unbound except for measures concerning
the temporary entry of technicians underthe following conditions:
- The technician is an employee of a
juridical person within the territoryof another Member and is transferredto a commercial presence in F whichhas a contract with that juridicalperson.(iii) Unbound except as indicated in the
horizontal section
- The work permit is delivered for a
period not exceeding six months.
- The technician presents a work
certificate from the commercialpresence in F and a letter from thejuridical person within the territoryof another Member demonstrating its
agreement to the transfer.
- Compliance with an economic needs
test is required.
- The commercial presence body must
pay a tax to the InternationalMigration Office.S/DCS/W/EEC
Page 73Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) for CPC 5111 only: Unbound except for
B, D, DK, UK, S where: as indicated inthe horizontal section, and subject to thefollowing specific limitations:
B, DK, UK, S:  University degree and professional
qualifications and three years' professional
experience in the sector.
UK: Compliance with an economic needs test
is required.
D: Unbound except for limited range of
services of site investigation work where:
university degree and professionalqualifications and three years' professionalexperience in the sector.(iii) for CPC 5111 only: Unbound except as
indicated in the horizontal section
4. DISTRIBUTION
SERVICES43
A. Commission Agents'
Services (All Member
States except S: CPC621. S: CPC621+6113)1) F: Unbound for traders and brokers working
in market of national interest.
I: Unbound.
2) None3) None4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
F: Condition of nationality for activities of
traders, commissioners, and brokersworking in twenty (20) markets of nationalinterest.1) F: Unbound for traders and brokers working
in market of national interest.
I: Unbound.
2) None3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
I, E, P:  Residence requirement
FIN: None
                                                     
43 All Member States except Austria, Finland and Sweden : distribution of arms, chemical products, explosives and precious metals  is excluded.  In Austria distribution of pyrotechnical goods,
ignitable articles and blasting devices, firearms, am munition and military equipment, tobacco and tobacco pr oducts, pharmaceutical products, medical and surgical devices, toxic substances, certain
medical substances and objects for medical use is excluded ; in Finland, distribution of arms, alcoholic beverages and pharmace utical products is excluded; in Sweden distribution of arms and retail
sale of alcoholic beverage and pharmaceutical products is excluded.S/DCS/W/EEC
Page 74Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) Unbound (iii) Unbound
B. Wholesale Trade
Services
(All Member States
except S: CPC 622. S:CPC 622, 61111, 6113,
6121)1) E, I, P: State monopoly on tobacco.
F: Unbound for pharmacies.
2) None3) E, I, P:  State monopoly on tobacco.
F: Wholesale pharmacies are authorized
according to the need s of the population
and within established quotas. Statemonopoly on tobacco and matches.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
F: Condition of nationality for wholesale of
pharmaceuticals.1) None
2) None
3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
E, I, P:  Residence requirement.
FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 75Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
C. Retailing Services
(All Member States
except A, FIN and S:CPC 631, 632, 633,61112, 6113, 6121
excluding 63211. A,
FIN: CPC 631, 632,6111, 6113, 6121. S:CPC 631, 632, 61112,6113, 6121)1) All Member States except A, FIN and S:
unbound except for mail order: none
A, FIN and S: none
2) None3)
44B: Economic needs test for department stores.
DK: Economic needs test for new department
stores
F: Economic needs test for larger department
stores.
E, F, I: State monopoly on tobacco.
I: Economic needs test on establishment of
any new department store/outlet andauthorization can be denied in order toprotect areas of particular historic andartistic interest.1) All Member States except A, FIN and S:
unbound except for mail order: none
A, FIN and S: none
2) None3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
P: Economic needs test for large (i.e. more
than 2000 sq. m.) department stores.
S: Individual municipalities may apply
economic needs test to temporary trade inclothing, shoes and foodstuffs that are notconsumed at the point of sale
45
IRL: Unbound for retail of alcoholic beverages.
                                                     
44 All Member States except A, FIN and S: where establishment is subject to an economic needs test, the main criteria are: the nu mber of and impact on existing stores, population density,
geographic spread, impact on traffic conditions and creation of new employment.
45 Sale on a permanent basis from a fixed point of sale or manufacturing facilities are not affected by these rules.S/DCS/W/EEC
Page 76Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
F: Condition of nationality for tobacconists
(i.e. buraliste).
(iii) Unbound (iii) Unbound
D. Franchising 
(CPC 8929)1) 2) 3) S: Unbound.
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
S: Unbound1) 2) 3) S: Unbound.
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:
 S: Unbound
FIN: None
(iii) Unbound (iii) Unbound
5. EDUCATIONAL
SERVICES (onlyprivately funded
services)
A. Primary Education
Services (CPC 921)1) F: Condition of nationality.  However, third
country nationals may obtain authorizationfrom competent authorities to establishand direct an education institution and toteach.
FIN, S: Unbound1) I: Condition of nationality for service
providers to be authorized to issue Staterecognized diplomas.
FIN, S:  UnboundS/DCS/W/EEC
Page 77Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
2) FIN, S:Unbound.
3) FIN, S: Unbound.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
FIN, S:  Unbound.
F: Condition of nationality. However, third
country nationals may obtain authorization
from competent authorities to establish
and direct an education institution and toteach.
I: Condition of nationality for service
providers who are authorized to issue Staterecognized diplomas.
GR: Condition of nationality for teachers.2) FIN, S: Unbound.
3) FIN, S: Unbound.
GR: Majority of members of the Board must be
of Greek nationality.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN, S:  Unbound.
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 78Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
B. Secondary Education
Services (CPC 922)1) FIN, S: Unbound.
F: Condition of nationality.  However, third
country nationals may obtain authorizationfrom competent authorities to establishand direct an education institution and to
teach.
2) FIN, S: Unbound3) FIN, S: Unbound4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
FIN, S: Unbound
F: Condition of nationality. However, third
country nationals may obtain authorizationfrom competent authorities to establishand direct an education institution and to
teach.
I: Condition of nationality for service
providers to be authorized to issue Staterecognized diplomas.
GR: Condition of nationality for teachers.1) FIN, S: Unbound.
I: Condition of nationality for service
providers to be authorized to issue Staterecognized diplomas.
2) FIN, S: Unbound
3) FIN, S: Unbound
GR: Majority of members of the Board must be
of Greek nationality.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN, S: Unbound
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 79Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
C. Higher Education
Services (CPC 923)1) F: Condition of nationality. However, third
country nationals can have authorizationfrom competent authorities to establishand direct an education institution and toteach.
A, FIN, S: Unbound
2) A, FIN, S: Unbound3) E, I: Needs test for opening of private
universities authorized to issue recognizeddiplomas or degrees; procedure involves
an advice of the Parliament.
A, FIN, S: Unbound
GR: Unbound for education institutions
granting recognized State diplomas.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A, FIN, S: Unbound
DK: Condition of nationality for professorsF: Condition of nationality. However, third
country nationals may obtain authorizationfrom competent authorities to establish
and direct an education institution and to
teach.
I: Condition of nationality for service
providers to be authorized to issue Staterecognized diplomas.1) I: Condition of nationality for service
providers to be authorized to issue Staterecognized diplomas.
A, FIN, S: Unbound
2) A, FIN, S: Unbound
3) A, FIN, S: Unbound
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
A, FIN, S:UnboundS/DCS/W/EEC
Page 80Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
(iii) Unbound except for F and L where:
concerning the temporary entry ofprofessors as indicated in the horizontalsection and subject to the followingspecific limitations:
F: The professors have obtained an
employment contract from a university orother higher education institution. 
- The work permit is delivered for a
period not exceeding nine months
renewable for the duration of the
contract.
- Compliance with an economic needs
test is required unless thoseprofessors are designated directly bythe Minister in charge if higher
education. 
- The recruiting institution must pay a
tax to the International MigrationOffice.(iii) Unbound except as indicated in the
horizontal section
D. Adult Education
Services (CPC 924; for
A CPC 9240 except
education services for
adults by means ofradio or televisionbroadcasting)1) 2) 3) FIN, S: Unbound
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN, S:  Unbound.1) 2) 3) FIN, S: Unbound
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN, S:  Unbound.
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 81Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
6. ENVIRONMENTAL
SERVICES
(S: the offer does not
include publicworks functions
whether owned
and operated bymunicipalities,state or federalgovernments or
contracted out by
thesegovernments)
A. Sewage Disposal 
Services (CPC 9401)1) Unbound*
2) FIN: Unbound
3) FIN: Unbound4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN: Unbound1) Unbound
*
2) FIN: Unbound
3) FIN: Unbound4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN: Unbound
(iii) Unbound (iii) Unbound
                                                     
* A commitment on this mode of supply is not feasible.
* A commitment on this mode of supply is not feasible.S/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
B. Refuse Disposal
Services (CPC 9402)1) Unbound*
2) 3) None4) (i) and (ii) Unbound except as indicated in the
horizontal section1) Unbound*
2) 3) None4) (i) and (ii) All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) Unbound
C. Sanitation and Similar
Services (CPC 9403)1) Unbound*
2) 3) FIN: Unbound
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN: UnboundA: commercial presence required1) Unbound
*
2) 3) FIN: Unbound
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN: Unbound
(iii) Unbound (iii) Unbound
Cleaning Services of
Exhaust Gases
(CPC 9404)1) Unbound for all Member States except 
FIN: None
2) None
3) S: Government owned monopoly for control
services of exhaust-gas from cars andtrucks.  Such services must be offered on anon-profit basis.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
A: commercial presence required1) Unbound for all Member States except
FIN: None
2) None
3) None4) (i) and (ii) All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) Unbound
                                                     
* A commitment on this mode of supply is not feasible.
* A commitment on this mode of supply is not feasible.S/DCS/W/EEC
Page 83Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Noise abatement
services (CPC 9405)1) Unbound for all Member States except 
FIN: None
2) 3) Unbound except A, FIN, S: none4) (i) and (ii) Unbound except A, FIN, S: unbound
except as indicated in the horizontal
section and subject to the following
limitations:
A: commercial presence required1) Unbound for all Member States except
FIN: None
2) 3) Unbound except A, FIN, S: none4) (I) and (ii) Unbound except A, S: unbound
except as indicated in the horizontal section
FIN: None
(iii) Unbound (iii) Unbound
Nature and Landscape
Protection
Services(CPC 9406)1) Unbound for all Member States except 
FIN: None
2) 3) None
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
A: commercial presence required1) Unbound for all Member States except 
FIN: None
2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) Unbound
D. Other Environmental
Protection
Services(CPC 9409)1) Unbound for all Member States except 
FIN: None
2) 3) None4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
A: commercial presence required1) Unbound for all Member States except 
FIN: None
2) 3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
7. FINANCIAL SERVICES SECTOR46
1. The Communities and their Member States undertake commitments on Financial Services in accordance with the provisions of the "Understanding on Commitments
in Financial Services" (the Understanding).
2. These commitments are subject to the limitations on market access and national treatment in the "all sectors" section of this  schedule and to those relating to the
subsectors listed below.
3. The market access commitments in respect of modes (1) and (2) ap ply only to the transactions indicated in paragraphs B.3 and B.4 of the market access section of the
Understanding respectively.
4. Notwithstanding note 1. above, the market access and national treatment commitments in respect of mode (4) on financial servi ces are those in the "all sectors"
section of this schedule, except for Sweden in which case commitments are made in accordance with the Understanding .
5. The admission to the market of new financial services or produ cts may be subject to the existence of, and consistency with, a  regulatory framework aimed at
achieving the objectives indicated in Article 2(a) of the Financial Services Annex.
6. As a general rule and in a non-discriminatory manner, financial institutions incorporated in a Member State of the Community must adopt a specific legal form.
A. Insurance and
Insurance-Related
Services1) A: Promotional activity and intermediation
on behalf of a subsidiary not establishedin the Community or of a branch notestablished in Austria (except forreinsurance and retrocession) are
prohibited.
A: Compulsory air  insurance  can be
underwritten only by a subsidiaryestablished in the Community or by abranch established in Austria.
DK: Compulsory air transport insurance can
be underwritten only by firms
established in the Community.1)  A: Higher premium tax is due for insurance
contracts (except for contracts onreinsurance and retrocession) which arewritten by a subsidiary not established inthe Community or by a branch not
established in Austria.  Exception from the
higher tax can be granted.The European
Communities and theirMember States undertakeadditional commitments ascontained in the
attachment.
                                                     
46 Unlike foreign subsidiaries, branches established directly in a Member State by a non-Community financial institution are not,  with certain limited exceptions, subject to prudential
regulations harmonised at Community level which enable such subsidiaries to benefit from enhanced facilities to set up new esta blishments and to provide cross-border services throughout the
Community. Therefore, such branches receive an authorisation to operate in the territory of a Member State under conditions equivalent to those applied to domestic financial institutions of that
Member State, and may be required to satisfy a number of specific prudential requirements such as, in the case of banking and s ecurities, separate capitalisation and other solvency requirements
and reporting and publication of accounts requirements or, in the case of insurance, specific guarantee and deposit requirement s, a separate capitalisation, and the localisation in the Member State
concerned of the assets representing the technical reserves and at least one third of the solvency margin. Member States may ap ply the restrictions indicated in this schedule only with regard to
the direct establishment from a third country of a commercial presence or to the provision of cross-border services from a thir d country;  consequently, a Member State may not apply these
restrictions, including those concerning establishment, to third- country subsidiaries established in other Member States of the  Community, unless these restrictions can also be applied to
companies or nationals of other Member States in conformity with Community law.S/DCS/W/EEC
Page 85Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
DK: No persons or companies (including
insurance companies) may for businesspurposes in Denmark assist in effectingdirect insurance for persons resident inDenmark, for Danish ships or for
property in Denmark, other than
insurance companies licensed by Danishlaw or by Danish competent authorities.
D: Compulsory air insurance policies can be
underwritten only by a subsidiary
established in the Community or by a
branch established in Germany.
D: If a foreign insurance company has
established a branch in Germany, it mayconclude insurance contracts in Germanyrelating to international transport onlythrough the branch established in
Germany.
E, I: Unbound for the actuarial profession.FIN: Only insurers having their head office in
the European Community or having theirbranch in Finland may offer insuranceservices as referred to in sub-paragraph 3
(a) of the Understanding.
FIN: The supply of insurance broker services
is subject to a permanent place ofbusiness in the European Community.
F: Insurance of risks relating to ground
transport may be carried out only by
insurance firms established in the
Community.S/DCS/W/EEC
Page 86Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
I: Insurance of risks relating to c.i.f. exports
by residents in Italy may be underwrittenonly by insurance firms established in theCommunity.
I: Transport insurance of goods, insurance
of vehicles as such and liability insurance
regarding risks located in Italy may beunderwritten only by insurancecompanies established in the Community.This reservation does not apply for
international transport involving imports
into Italy.
P: Air and maritime transport insurance,
covering goods, aircraft, hull and liabilitycan be underwritten only by firmsestablished in the EC; only persons or
companies established in the EC may act
as intermediaries for such insurancebusiness in Portugal.
S: The supply of direct insurance is allowed
only through an insurance servicesupplier authorised in Sweden, provided
that the foreign service supplier and the
Swedish insurance company  belong to
the same group of companies or have anagreement of cooperation between them.S/DCS/W/EEC
Page 87Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
2) A:  Promotional activity and intermediation
on behalf of a subsidiary not establishedin the Community or of a branch notestablished in Austria (except forreinsurance and retrocession) are
prohibited.
A: Compulsory air  insurance can be
underwritten only by a subsidiaryestablished in the Community or by abranch established in Austria.
DK: Compulsory air transport insurance can
be underwritten only by firms establishedin the Community.
DK: No persons or companies (including
insurance companies) may for businesspurposes in Denmark assist in effecting
direct insurance for persons resident in
Denmark, for Danish ships or forproperty in Denmark, other thaninsurance companies licensed by Danishlaw or by Danish competent authorities.
D: Compulsory air insurance policies can be
underwritten only by a subsidiary
established in the Community or by abranch established in Germany.2)  A: Higher premium tax is due for insurance
contracts (except for contracts onreinsurance and retrocession) which arewritten by a subsidiary not established inthe Community or by a branch not
established in Austria. Exception from the
higher tax can be granted.S/DCS/W/EEC
Page 88Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
D: If a foreign insurance company has
established a branch in Germany, it mayconclude insurance contracts in Germanyrelating to international transport onlythrough the branch established in
Germany.
F: Insurance of risks relating to ground
transport may be carried out only byinsurance firms established in theCommunity. 
I: Insurance of risks relating to c.i.f. exports
by residents in Italy may be underwrittenonly by insurance firms established in theCommunity.
I: Transport insurance of goods, insurance
of vehicles as such and liability insurance
regarding risks located in Italy may be
underwritten only by insurancecompanies established in the Community.This reservation does not apply forinternational transport involving importsinto Italy.
P: Air and maritime transport insurance,
covering goods, aircraft, hull and liabilitycan be underwritten only by firmsestablished in the EC; only persons orcompanies established in the EC may actas intermediaries for such insurance
business in Portugal.S/DCS/W/EEC
Page 89Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3) A: The licence for branch offices of foreign
insurers has to be denied if the insurer, inthe home country, does not have a legalform corresponding or comparable to ajoint stock company or a mutual
insurance association.
B: Any public bid to acquire Belgian
securities made by or on behalf of aperson, company or institution outside thejurisdiction of one of the Member States
of the European Community shall be
submitted to the authorisation of theMinister of Finance.
E: Before establishing a branch or agency in
Spain to provide certain classes ofinsurance, a foreign insurer must have
been authorised to operate in the same
classes of insurance in its country oforigin for at least five years.3)  FIN: The general agent of the foreign insurance
company shall  have his place of residencein Finland, unless the company has its headoffice in the European Community.
S: Non-life insurance undertakings not
incorporated in Sweden conducting
business in Sweden are - instead of beingtaxed according to the net result - subjectto taxation based on the premium incomefrom direct insurance operations.
S: A founder of an insurance company shall
be a natural person resident in  theEuropean Community  or a legal entity
incorporated in  the European Community.
E, GR:   The right of establishment does not
cover the creation of representativeoffices or other permanent presence ofinsurance companies, except where such
offices are established as agencies,
branches or head offices.
FIN: The managing director, at least one
auditor and at least one half of thepromoters and members of the board ofdirectors and the supervisory board of an
insurance company shall have their place
of residence in the European Community,unless the Ministry of Social Affairs andHealth has granted an exemption.S/DCS/W/EEC
Page 90Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
FIN: Foreign insurers cannot get a licence in
Finland as a branch to carry on statutorysocial insurances (statutory pensioninsurance, statutory accident insurance).
F: The establishment of branches is subject
to a special authorisation for the
representative of the branch.
I: Access to actuarial profession through
natural persons only. Professionalassociations (no incorporation) amongnatural persons permitted.
I: The authorisation of the establishment of
branches is ultimately subject to theevaluation of supervisory authorities.
IRL: The right of establishment does not cover
the creation of representative offices.
P: Foreign companies may carry out
insurance intermediation in Portugal only
through a company formed in accordancewith the law of a Community MemberState.
P: In order to establish a branch in Portugal,
foreign companies need to demonstrate
prior operational experience of at least five
years.
S: Foreign companies may only establish as
a subsidiary or through a resident agent.
S: Insurance broking undertakings not
incorporated in Sweden may establish a
commercial presence only through a
branch.S/DCS/W/EEC
Page 91Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thespecific conditions:
GR: A majority of the members of the board
of directors of a company established in
Greece shall be nationals of one of the
Member States of the Community.4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
A: The management of a branch office must
consist of two natural persons resident in
Austria.
DK: The general agent of an insurance branch
will need to have resided in Denmark forthe last two years unless being a nationalof one of the Member States of the
Community.  The Minister of Business
and Industry may grant exemption.
DK: Residency requirement for managers and
the members of the board of directors of acompany.  However, the Minister ofBusiness and Industry may grant
exemption from this requirement.
Exemption is granted on anon-discriminatory basis.
E, I: Residence requirement for actuarial
profession.
(iii) Unbound (iii) UnboundS/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
B. Banking and Other
Financial Services
(excluding insurance)1)47
B: Establishment in  Belgium  is required for
the provision of investment advisoryservices.
I: Unbound for "promotori di servizi
finanziari" (financial salesmen).
IRL: The provision of investment services or
investment advice requires either (I)authorisation in Ireland, which normallyrequires that the entity be incorporated or
be a partnership or a sole trader, in each
case with a head/registered office inIreland (authorisation may not berequired in certain cases, e.g. where athird country service provider has nocommercial presence in Ireland and the
service is not provided to private
individuals), or (II) authorisation inanother Member State in accordance withthe EC Investment Services Directive.1) None The European
Communities and theirMember States undertakeadditional commitments ascontained in the
attachment.
                                                     
47I: Provision and transfer of financial information and financial data processing entailing trading of financial instruments may  be prohibited where the protection of investors is likely to
be seriously prejudiced. Only authorised banks and investment firms must comply with conduct of business rules in providing inv estment advice concerning financial instruments and advice to
undertakings on capital structure, industrial strategy and related matters, and advice and service relating to mergers and acqu isition of undertakings. Advisory activity should not include asset
management.S/DCS/W/EEC
Page 93Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
2)48
D: Issues of securities denominated in
Deutschmarks can be lead managed onlyby a credit institution, subsidiary orbranch, established in Germany.
FIN: Payments from governmental entities
(expenses) shall be transmitted throughthe Finnish Postal Giro system, which ismaintained by the Postipankki Ltd.Exemption from this requirement may be
granted on special reason by the Ministry
of Finance.
GR: Establishment is required for the
provision of custodial and depositoryservices involving the administration ofinterest and principal payments due on
securities issued in Greece.
UK: Sterling issues, including privately led
issues, can be lead managed only by afirm established in the EuropeanCommunity.2) None
                                                     
48 I: Authorised persons enabled to conduct collective asset management are deemed responsible for any investment activity conduc ted by their delegated advisers (Collective asset
management, excluding UCITS).S/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
3) All Member States:
- The establishment of a specialised
management company is required toperform the activities ofmanagement of unit trusts and
investment companies (Articles 6
and 13 of UCITS Directive,85/611/EEC).
- Only firms having their registered
office in the Community can act as
depositories of the assets of
investment funds (Articles 8.1 and15.1 of the UCITS Directive,85/611/EEC).3) F: In addition to French credit institutions,
issues denominated in French francs maybe lead managed only by Frenchsubsidiaries (under French law)  of
non-French banks which are authorised,
based on sufficient means and
commitments in Paris of the candidateFrench subsidiary of a non-French bank.These conditions apply to lead banksrunning the books. A non-French bank
may be, without restrictions or
requirement to establish, jointly-lead orco-lead manager of Eurofranc bond issue.
A: Only members of the Austrian Stock
Exchange may engage in securitiestrading at the Stock Exchange.
A: For trading in foreign exchange and
foreign currency authorisation of theAustrian National Bank is required.
A: Mortgage bonds and municipal bonds
may be issued by banks specialised andauthorised for this activity.
A: For carrying out services of pension fund
management a specialised company onlyfor this activity and incorporated as astock company in Austria is required.
B: Any public bid to acquire Belgian
securities made by or on behalf of a
person, company or institution outside the
jurisdiction of one of the Member Statesof the European Community shall besubmitted to the authorisation of theMinister of Finance.I: Representative offices of foreign
intermediaries cannot carry out activitiesaimed at providing investment services.
S:  founder of a banking company shall be a
natural person resident in  the EuropeanCommunity or a foreign bank.  A founderof a savings bank shall be a natural personresident in  the European Community.S/DCS/W/EEC
Page 95Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
DK: Financial institutions may engage in
securities trading on the CopenhagenStock Exchange only through subsidiariesincorporated in Denmark.
E: Financial institutions may engage in
securities trading in securities listed on an
official stock exchange or in thegovernment securities market onlythrough securities firms incorporated inSpain.
FIN: At least one half of the founders, the
members of the board of directors, thesupervisory board and the delegates, themanaging director, the holder of theprocuration and the person entitled tosign in the name of the credit institution
shall have their place of residence in the
European Community, unless theMinistry of Finance grants an exemption.At least one auditor shall have his placeof residence in the European Community.
FIN: The broker (individual person) on
derivative exchange shall have his place
of residence in the European Community.
Exemption from this requirement may begranted under the conditions set by theMinistry of Finance.S/DCS/W/EEC
Page 96Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
FIN: Payments from governmental entities
(expenses) shall be transmitted throughthe Finnish Postal Giro System, which ismaintained by the Postipankki  Ltd.Exemption from this requirement may be
granted on special reason by the Ministry
of Finance.
GR: Financial institutions may engage in the
trading of securities listed on the AthensStock Exchange only through stock
exchange firms incorporated in Greece.
GR: For the establishment and operations of
branches a minimum amount of foreignexchange must be imported, convertedinto drachmas and kept in Greece as longas a foreign bank continues to operate inGreece:
- Up to four (4) branches this
minimum is currently equal to halfof the minimum amount of sharecapital required for a creditinstitution to be incorporated inGreece;
- For the operation of additional
branches the minimum amount ofcapital must be equal to theminimum share capital required fora credit institution to beincorporated in Greece.S/DCS/W/EEC
Page 97Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
I: In providing the activity of door-to-door
selling, intermediaries must utiliseauthorised financial salesmen residentwithin the territory of a Member State ofthe European Communities.
I: Clearing and settlement of securities may
be conducted only by the official clearing
system. A company authorised by theBank of Italy in agreement with Consobcould be entrusted with the activity ofclearing, up to the final settlement of
securities.
I: The public offer of securities (as provided
for under Art. 18 of Law 216/74) otherthan shares, debt securities (includingconvertible debt securities) can only bemade by Italian limited companies,
foreign companies duly authorised,
public bodies or companies belonging tolocal authorities whose assigned capital isnot below Lit 2 billion.
I: Centralised deposit, custody and
administration services can be provided
only by the Bank of Italy for Goverment
securities, or by Monte Titoli SpA forshares, securities of a participating natureand other bonds traded in a regulatedmarket.S/DCS/W/EEC
Page 98Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
I: In the case of collective investment
schemes other than harmonised UCITSunder the directive 85/611/EEC, thetrustee/ depositary  is required to beincorporated in Italy or in another
Member State of the European
Community, being established through abranch in Italy. Only banks, insurancecompanies, securities investmentcompanies having their legal head office
in the European Community may carry
out activity of pension fund resourcesmanagement. Management companies(closed-end funds and real estate funds)are also required to be incorporated inItaly.
IRL: In the case of collective investment
schemes constituted as unit trusts and
variable capital companies (other thanundertakings for collective investment intransferable securities, UCITS), thetrustee/depositary and managementcompany is required to be incorporated in
Ireland or in another Member State of the
Community. In the case of an investmentlimited partnership, at least one generalpartner must be incorporated in Ireland.S/DCS/W/EEC
Page 99Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
IRL: To become a member of a stock
exchange in Ireland, an entity must either(I) be authorised in Ireland, whichrequires that it be incorporated or be apartnership, with a head/registered office
in Ireland, or (II) be authorised in another
Member State in accordance with the ECInvestment Services Directive.
IRL: The provision of investment services or
investment advice requires either (I)
authorisation in Ireland, which normally
requires that the entity be incorporated orbe a partnership or a sole trader, in eachcase with a head/registered office inIreland (the supervisory authority mayalso authorise branches of third country
entities), or (II) authorisation in another
Member State in accordance with the ECInvestment Services Directive.
P: The establishment of non-EC banks is
subject to an authorisation issued, on acase-by-case basis, by the Minister ofFinance. The establishment has to
contribute to increase the national
banking system's efficiency or has toproduce significant effects on theinternationalisation of the Portugueseeconomy.S/DCS/W/EEC
Page 100Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
P: The services of venture capital may not
be provided by branches of venturecapital companies having their headoffice in a non-EC country. Broker-dealerservices on the Lisbon Stock Exchange
may be provided by broker and dealer
companies incorporated in Portugal or bybranches of investment firms authorisedin another EC country and authorised intheir home country to provide those
services. Broker and dealer services in
the Oporto Derivatives Exchange and inthe OTC market may not be provided bybranches of non-EC broker/dealercompanies.  Pension fund managementmay be provided only by companies
incorporated in Portugal and by insurance
companies established in Portugal andauthorised to take up the life insurancebusiness.
UK: Inter-dealer brokers, which are a category
of financial institutions dealing inGovernment debt, are required to be
established in the European Community
and separately capitalised.
S: Undertakings not incorporated in Sweden
may establish a commercial presenceonly through a branch, and in case ofbanks, also through a representative
office.S/DCS/W/EEC
Page 101Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thespecific conditions:
F: Sociétés d'investissement à capital fixe:
condition of nationality for the president
of the Board of Directors, the
Directors-General and no less than twothirds of the administrators, and also,when the securities firm has aSupervisory Board or Council, for the
members of such board or its
Director-General, and no less than twothirds of the members of the supervisoryCouncil.
GR: Credit institutions should name at least
two persons who are responsible for the
operations of the institution. Condition of
residency applies to these persons.4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
I: Condition of residence within the territory
of a Member State of the European
Communities for "promotori di servizi
finanziari" (financial salesmen).
(iii) Unbound (iii) Unbound
8. HEALTH SERVICES
AND SOCIALSERVICES
A. Hospital Services
(CPC 9311)1) Unbound
2) FIN, S: Unbound1) Unbound
2) FIN, S: Unbound
3) FIN, S: Unbound.
B: The number of beds and use of heavy
medical equipment is limited on the basisof a health plan.  The needs test is infunction of the degree of specialization,
their capacity and equipment.  The criteria
are fixed, arithmetical rules or formulaedesigned to calculate the needs in function
of the population, age scale, death rate andgeographical spread.3) FIN, S: Unbound.S/DCS/W/EEC
Page 102Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
A: Limitation of the number of beds;
authorization required according to thenational health-service plan is based on thecriteria of need;  when authorizing theestablishment of hospitals due
consideration on a case-by-case basis is
taken of the density of population, existingfacilities, traffic infrastructure,topographical conditions and the distancebetween hospitals.
F, I, L:   The number of beds authorized is
limited by a health services plan
established on the basis of needs.
F, I, L, P: Equipment of heavy material is
limited by a health services planestablished on the basis of needs.
- needs test taking into account the
population and already existing
healthservices in the given healthregions.
I: Private health and sanitary services need
authorization by local health authorities.Criteria are based on a ratio in function of
population.
NL: Quantitative economic needs test fixed by
a health plan allowing for a maximumnumber of beds related to the populationof each health region.
E: Prior authorization is required by the
"Comunidades Autónomas" based on an
economicS/DCS/W/EEC
Page 103Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
FIN, S:  Unbound.F: Access to management functions is subject
to prior authorization.  In granting the
authorization conditions such asprofessional experience and skills,availability of local managers and degreeof specialization required, are taken into
consideration.
GR: Condition of nationality for public
hospitals.4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
FIN, S: Unbound.
(iii) Unbound (iii) Unbound
B. Other human health
services provided
though residential
health facilities like
health resort hotelsand therapeuticbath services (CPC93193)1) Unbound
2) 3) Unbound for all Member States except for 
A:   none
4) (i) and (ii) Unbound except A: unbound except as
indicated in the horizontal section1) Unbound
2) 3) Unbound for all Member States except for 
A:   none
4) (I) and (ii) Unbound except A: unbound except as
indicated in the horizontal section
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 104Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
C. Social Services
(All Member States
except A: OnlyConvalescent and RestHouses, Old People's
Homes. A:  all CPC
933)1) Unbound
2) FIN, S: Unbound3) FIN, S: Unbound
F: Provision of services is permitted by the
competent authorities according to local
needs.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
FIN, S:  Unbound
F: Access to management function is subject
to prior authorization.  In granting theauthorization conditions such asprofessional experience and skills,availability of local managers and degreeof specialization required, are taken into
consideration.
A: commercial presence required1) Unbound
2) FIN, S: Unbound3) FIN, S: Unbound4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following limitations:
FIN, S:  Unbound.
(iii) Unbound (iii) UnboundS/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
9. TOURISM AND
TRAVEL RELATEDSERVICES
A. Hotels, Restaurants 
and Catering
(CPC 641, 642, 643)
(excluding catering in
transport servicessector except in A, FIN,S)1) All Member States except A and FIN:
unbound except for catering: none
FIN: None
A: Unbound
2) None3) E, GR, P:  Authorization can be denied in order
to protect areas of particular historic andartistic interest.
I: Local economic needs test on opening of
new bars, cafés and restaurants;authorization can be denied in order toprotect areas of particular historic andartistic interest.1) All Member States except A, FIN and S:
Unbound except for catering: none
FIN and S: None
A: Unbound
2) None3) None
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
F: Cafés and bars: condition of nationality.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section
FIN:  None
(iii) Unbound (iii) Unbound
B. Travel Agencies and
Tour Operators
Services (including tour
managers) (CPC 7471)1) S: Requirement of establishment.
2) None
3) B: Authorization for non-EC incorporated
companies to act as travel agencies ispossible only if the company has apermanent base in Belgium (sièged'opérations permanent) and if the persondirecting the daily operations (or the
person asking for the authorization) is an
EC national.1) None
2) None
3) NoneS/DCS/W/EEC
Page 106Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
P: Requirement of constitution of a
commercial company having its corporatebase in Portugal.
I: Economic needs test.FIN: Licence of the National Consumer
Administration is required.  Licence may
be granted only to Finnish citizens andFinnish registered organizations.
S: Requirement of establishment.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
GR: Access limited to two persons per entity.FIN: Licence of the National Consumer
Administration is required.  Licence maybe granted only to Finnish citizens andFinnish registered organizations.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section
FIN: None
(iii) Unbound except for A, B, D, DK, I, FIN,
IRL, S where: as indicated in thehorizontal section and subject to thefollowing specific limitations:(iii) Unbound except as indicated in the
horizontal section
A, B, D, DK, FIN, I, IRL, S:  Unbound except
for tour managers (persons whose function
is to accompany a tour group of a
minimum of 10 persons, without acting asguides in specific locations) where for A,B, D, DK, I, IRL, S:  professionalcertificate and three years' professionalexperience.
I: Compliance with an economic needs test
is requiredS/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
C. Tourist Guides
Services (CPC 7472)1) A, I, P:  Unbound.
2) None3) None4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
E, I: The right to exercise the profession is
reserved for the local organizations oftourist guides.
GR, E, F, I, P:  Access to the activity is subject to
condition of nationality.1) A: Unbound
2) None3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section
FIN: None
(iii) Unbound (iii) Unbound
10. RECREATIONAL,
CULTURAL ANDSPORTINGSERVICES (other thanAudio-visual Services)
A. Entertainment Services
(including Theatre,Live Bands and CircusServices)(CPC 9619)1) Unbound for all Member States except for
A and S: none
2) FIN: Unbound3) FIN: Unbound1) Unbound for all Member States except for
A and S: none
2) FIN: Unbound3) FIN: Unbound.
F, I: Unbound for subsidies and any other forms
of direct and indirect support.
S: Targeted financial support to specific local,
regional or national activities.S/DCS/W/EEC
Page 108Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
FIN: UnboundF: Access to management functions is subject
to authorization by the competent
authorities.  Condition of nationality formanagers of entertainment enterprise ifauthorization for more than two years isrequired.
I: Economic needs test.4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
FIN: Unbound
(iii) Unbound except for A and F where: as
indicated in the horizontal section andsubject to the following specificlimitations:(iii) Unbound except as indicated in the
horizontal section
A: access is limited to persons whose main
professional activity is in the field of fine
arts, deriving the major part of their
income from that activity.  such personsshall not exercise any other commercialactivity in Austria.
F: - The artists have obtained an
employment contract from an
authorized entertainment enterprise. 
- The work permit is delivered for a
period not exceeding nine monthsrenewable for a duration of threemonths.
- Compliance with an Economic Need
Test is required.
The entertainment enterprise must
pay a tax to the InternationalMigration Office.S/DCS/W/EEC
Page 109Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
B. News and Press
Agency Services
(CPC 962)1) None
2) None3) F: Foreign participation in companies
publishing publications in the Frenchlanguage may not exceed 20 per cent of
the capital or of voting rights in the
company.  Press agencies: unbound.
I: Special anti-concentration rules operate in
the daily press and broadcasting sectors,specific limits are fixed to multimedia
ownership. Foreign companies may not
control publishing or broadcastingcompanies: foreign equity participationlimited to 49 per cent.
P: Foreign participation, whether by natural
or juridical persons, in the capital of
publishing companies, including
newspapers, is limited to 10 per cent,without voting rights.  News companies,incorporated in Portugal in juridical formof "Sociedade Anónima", must have thesocial capital in the form of nominal stock.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
P: Nationality requirement for administrators
and managers.1) S: Residency requirements for publisher and
owner of publishing or printing company.
2) None3) S: Residency requirements for publisher and
owner of publishing or printing company.
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section  and subject to thefollowing limitations:
S: Residency requirements for publisher and
owner of publishing or printing company.
FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 110Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
C. Libraries, archives,
museums and other
cultural services
(CPC 963)1) 2) 3) Unbound for all Member States except for 
A:  none
4) (i) and (ii) Unbound except in A: unbound
except as indicated in the horizontalsection1) 2) 3) Unbound for all Member States except for
A:  none
4) (i) and (ii): Unbound except in A: Unbound except
as indicated in the horizontal section
(iii) Unbound (iii) Unbound
D. Sporting and Other
Recreational Services
other than Gambling
and Betting Services
(All Member States
except A, FIN and S:
CPC 9641, 96491,excluding gamblingand betting services. A:CPC 964 excluding skischool services and
mountain guide
services, gambling andbetting services. FIN:CPC 964, except asregards i.e. gambling,coin machines and like
activities. S: CPC 964
except for gamblingactivities)1) None
2) None3) None4) (i) and (ii): Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
I: Economic needs test.1) None
2) None3) S: Targeted financial support to specific local,
regional or national activities
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section
FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
11. TRANSPORT
SERVICES
C. Air Transport Services
d) Maintenance and
Repair of Aircraft andparts thereof1) Unbound for all Member States except 
A: none
2) 3) None
4) (i) and (ii) Unbound except as indicated in the
horizontal section1) Unbound for all Member States except 
A:  none
2) 3) None
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) Unbound
Sales and Marketing 1) None
2) None3) None4) (i) and (ii) Unbound except as indicated in the
horizontal section1) For distribution through CRS of air
transport services provided by CRS parentcarrier:  unbound.
2) None3) For distribution through CRS of air
transport services provided by CRS parent
carrier:  unbound.
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section
FIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
Computer Reservations
System1) None
2) None3) None4) (i) and (ii) Unbound except as indicated in the
horizontal section1) For obligations of parent or participating
carriers in respect of a CRS controlled byan air carrier of one or more thirdcountries:  unbound.
2) None
3) For obligations of parent or participating
carriers in respect of a CRS controlled byan air carrier of one or more thirdcountries:  unbound.
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section
FIN: None
(iii) Unbound (iii) Unbound
E. Rail Transport Services
d) Maintenance and
Repair of Rail
Transport Equipment
(CPC 8868)1) Unbound*
2) A: Unbound
3) A: Unbound
S: Operators allowed to establish and
maintain their own terminal infrastructurefacilities, subject to space and capacityconstraints
49
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to the
following specific limitations:
A: Unbound1) Unbound*
2) A: Unbound
3) A: Unbound
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:
A: Unbound
FIN: None
(iii) Unbound (iii) Unbound
                                                     
* A commitment on this mode of supply is not feasible.
49 Public utility concession or licensing procedures ma y apply in case of occupation of the public domain.S/DCS/W/EEC
Page 113Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
F. Road Transport
Services
a) Passenger
Transportation
(All Member States
except FIN: CPC
71213 and 7122. FIN:
CPC 71213, 71222 and71223. S: cabotageexcluded)1) Unbound
2) A: Unbound3) All Member States except FIN and S: for
transport within a Member State
(cabotage), by a carrier established outside
that Member State: unbound except forrental of non-scheduled services of buses
with operator (71223)50 where no
limitation will apply as from 1996.
A: Unbound
S: Authorization required for commercial
land transport service operations.Authorization is based on the applicantsfinancial situation, experience andcapability to supply the services.
Limitations on the use of leased vehicles
for such operations.
- For 7122:
E: Economic needs test.1) Unbound
2) A: Unbound3) All Member States except FIN and S:
unbound for transport within a Member
State (cabotage), by a carrier established
outside that Member State.
A: UnboundS: Requirement on established entities to use
vehicles with national registration.
- For 71221 (taxi services):
All Member States except in S: economic
needs test51, plus.
                                                     
50  Indicates that the service specified constitutes only a pa rt of the total range of activities by the CPC concordance.
51 Needs test based on the number of service suppliers in the local geographic area.S/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
DK: Access for natural persons only, and local
establishment requirement.
I: Access for natural persons only.
- For 71222 (limousine services):
DK: Access for natural persons only, and local
establishment requirement.
FIN: Authorisation required, not extended to
foreign registered vehicles.
I: Access for natural persons only, and
economic needs test.
P: Economic needs test.
- For 71213 (Intercity bussing
services):52
I, E, IRL: Economic needs test.
F: Unbound.FIN: Authorisation required, not extended to
foreign registered vehicles.
DK: Economic needs test and residence and
citizenship requirement for the manager.
P: Access through incorporation only.
- For 71223:
FIN: Authorisation required, not extended to
foreign registered vehicles.
                                                     
52 Where the supply of a service is subject to an economic needs test, this is essentially based on existing public transport on the route concerned.S/DCS/W/EEC
Page 115Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing specific limitations:
A: UnboundDK: Citizenship requirement for managers.
P: Nationality requirement for specialist
personnel.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing specific limitations:
A: Unbound
FIN: None
DK: Residence requirement for managers.
(iii) Unbound (iii) Unbound
b) Freight Transportation
(CPC 7123. S: cabotageexcluded)1) Unbound
2) A: Unbound3)  All Member States except FIN: unbound
for transport within a Member State by a
carrier established in another MemberState.
A, E:Unbound.I: For transport within the country, licensing
subject to an economic needs test.
FIN: Authorisation required, not extended to
foreign registered vehicles.
S: Authorization required for commercial
land transport service operations.Authorization is based on the applicantsfinancial situation, experience and
capability to supply the services.
Limitations on the use of leased vehiclesfor such operations.
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
A: Unbound1) Unbound
2) A: Unbound3) All Member States except FIN: unbound
for transport within a Member State by a
carrier established in another MemberState.
A, E: Unbound.S: Requirement on established utilities to use
vehicles with national registration.
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section  and subject to thefollowing limitations:
A: UnboundFIN: None
(iii) Unbound (iii) UnboundS/DCS/W/EEC
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Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
d) Maintenance and
Repair of RoadTransport Equipment
(All Member States
except A and FIN: CPC
6112. A: 6112+8867.
FIN 6112 and parts of88)1) All Member States except FIN and S:
None
FIN and S: Unbound
2) None3) S: Operators allowed to establish and
maintain their own terminal infrastructure
facilities, subject to space and capacityconstraints.
4) (i) and (ii) Unbound except as indicated in the
horizontal section1) All Member States except FIN and S: None
FIN and S: Unbound
2) None3) None4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the horizontal
section
FIN: None
(iii) Unbound (iii) Unbound
H. Services auxiliary to all
modes of transport
(FIN: excluding
maritime transport)
b) Storage and Warehouse
Services (CPC 742)
(for all Member States
except A and FIN:other than in ports)1) Unbound
*
2) 3) S: Unbound
4) (i) and (ii) Unbound except as indicated in the
horizontal section and with the followinglimitations
S: Unbound1) Unbound*
2) 3) S: Unbound
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing limitations
S: UnboundFIN: None
(iii) Unbound (iii) Unbound
                                                     
* A commitment on this mode of supply is not feasible.S/DCS/W/EEC
Page 117Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
c) Freight Transport
Agency/FreightForwarding Services(CPC 748)1) 2) 3) S: Unbound
4) (i) and (ii) Unbound except as indicated in the
horizontal section and with the followinglimitations
S: Unbound1) 2) 3) S: Unbound
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing limitations:
S: Unbound
FIN: None
(iii) Unbound (iii) Unbound
Pre-Shipment
Inspection (CPC 74953
except for FIN: CPC
7490 only)1) 2) 3) A, S: Unbound
4) (i) and (ii) Unbound except as indicated in the
horizontal section and with the following
limitations
A, S: Unbound1) 2) 3) A, S: Unbound
4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in the
horizontal section and subject to the
following limitations
A, S: UnboundFIN: None
(iii) Unbound (iii) Unbound
I. Other Transport
Services
(Provision of
Combined TransportService)1) Unbound for all Member States except for 
FIN:  none
2) A, S: Unbound3) None, without prejudice to the limitations
affecting any given mode of transportexcept in A, S: unbound.1) Unbound for all Member States except for 
FIN:  none
2) A, S: Unbound3) None, without prejudice to the limitations
affecting any given mode of transportexcept in A, S: unbound.
                                                     
53  Indicates that the service specified constitutes only a part of the total range of activities covered by the CPC concordance
* A commitment on this mode of supply is not feasibleS/DCS/W/EEC
Page 118Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
4) (i) and (ii) Unbound except as indicated in the
horizontal section and subject to thefollowing limitations:
A, S: Unbound.4) (i) and (ii): All Member States except FIN:
Unbound except as indicated in thehorizontal section and subject to thefollowing limitations:
A, S Unbound.
FIN: None
(iii) Unbound (iii) Unbound
12. OTHER SERVICES NOT
INCLUDEDELSEWHERE
- Hairdressing services
(CPC 97021)1) Unbound*
2), 3) Unbound for all Member States except 
A:  none
4) (i) and (ii): Unbound for all Member States
except A: unbound except as indicated inthe horizontal section1) Unbound*
2) 3) Unbound for all Member States except 
A:  none
4) (i) and (ii): Unbound for all Member States
except A: unbound except as indicated inthe horizontal section under
(iii) Unbound (iii) Unbound
- Cosmetic treatment,
manicuring and pedicuring
services (CPC 97022)1) Unbound*
2) 3) Unbound for all Member States except 
A:  none
4) (i) and (ii): Unbound for all Member States
except A: unbound except as indicated inthe horizontal section1) Unbound*
2) 3) Unbound for all Member States except 
A:  none
4) (i) and (ii): Unbound for all Member States
except A:  unbound except as indicated inthe horizontal section
(iii) Unbound (iii) Unbound
- Other beauty treatment
services  n.e.c(CPC 97029)1) Unbound*
2), 3) Unbound for all Member States except 
A:  none
4) (i) and (ii): Unbound for all Member States
except A: unbound except as indicated inthe horizontal section1) Unbound*
2), 3) Unbound for all Member States except 
A:  none
4) (i) and (ii): Unbound for all Member States
except A: unbound except as indicated inthe horizontal section
(iii) Unbound (iii) UnboundS/DCS/W/EEC
Page 119Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons
Sector or Sub-sector Limitations on Market Access Limit ations on National Treatment Additional Commitments
- Services related to the
sale of equipment or tothe assignment of apatent1), 2), 3) Unbound
4)  (I) and (ii):  Unbound (iii) Unbound except for F concerning the
temporary entry of technicians where:  asindicated in the horizontal section and
subject to the following specific
limitations:
- The technician is an employee of a
juridical person within the territoryof another Member, and
- that juridical person manufactures
equipment and has sold thatequipment to a commercial presencein France, or1), 2), 3) Unbound
4)  (i) and (ii):  Unbound
(iii) Unbound except as indicated in the
horizontal section.
- that juridical person has assigned a
patent to a commercial presence inFrance.
- the technician is in charge of
supervising the construction of theequipment, or of ensuring thepreparation for the exploitation of thepatent.
- the work permit is delivered for a
period not exceeding six months.
- the technician presents a work
certificate from the commercialpresence in France and a letter fromthe juridical person within theterritory of another Member
demonstrating its agreement to the
transfer.
- the commercial presence in France
must pay a tax to the InternationalMigration Office.S/DCS/W/EEC
Page 121
EUROPEAN COMMUNITIES AND THEIR
MEMBER STATES  (continued)
Attachment A
GLOSSARY
TERMS USED FOR INDIVIDUAL MEMBER STATES
France
SC Société Civile
SCP Société Civile ProfessionnelleSEL Société d'Exercice LibéralSNC Société en Nom Collectif
SCS Société en Commandite Simple
SARL Société à Responsabilité LimitéeSCA Société en Commandite par ActionsSA Société AnonymeN.B.: Toutes ces sociétés sont dotées de la personnalité morale
Germany
GmbH & CoKG Kommanditgesellschaft, bei der der persönlich haftende Gesellschafter
eine GmbH (a stock company with limited responsibility) ist.
EWIV Europäische Wirtschaftliche Interessenvereinigung (European Economic
Interest Grouping)
Italy
SPA Società per Azioni (joint stock company)
SRL Società a Responsabilità Limitata (company with limited responsibility)
For Italy the following professional services are covered in the EC offer:
Ragionieri-periti commerciali Bookkeeping accounting-auditingCommercialisti Bookkeeping-accounting-auditingGeometri SurveyorsIngegneri EngineersArchitetti ArchitectsGeologi GeologistsMedici DoctorsFarmacisti PharmacistsPsicologi Psychologists
Veterinari Veterinarians
Biologi BiologistsChimici ChemistsPeriti agrari Agricultural expertsAgronomi AgronomistsAttuari ActuaristsS/DCS/W/EEC
Page 122
ADDITIONAL COMMITMENT BY THE EUROPEAN COMMUNITIES
AND THEIR MEMBER STATES
SCOPE
The following are definitions and principles on the regulatory framework for the basic
telecommunications services underpinning th e market access commitments by the European
Communities and their Member States.
DEFINITIONS
User  mean service consumer and service suppliers.
Essential facilities  mean facilities of a public telecommunications transport network and service that
a) are exclusively or predominantly provided by a single or limited number of suppliers;
and
b) cannot feasibly be economically or technically substituted in order to provide a service.
A major supplier  is a supplier which has the ability to mate rially affect the terms of participation
(having regard to price and supply) in the relevant  market for basic telecommunications services as a
result of:
a) control over essential facilities;  orb) use of its position in the market.
1. COMPETITIVE SAFEGUARDS:
1.1. Prevention of anti-competitive practices in telecommunications:
Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone or
together, are a major supplier from engaging in or continuing anti-competitive practices.
1.2. Safeguards:
The anti-competitive practices referred to above shall include in particular:a) engaging in anti-competitive cross-subsidization;b) using information obtained from compe titors with anti-competitive results; and
c) not making available to other services suppliers on a timely basis technical information
about essential facilities and commercially relevant information which are necessary forthem to provide services.
2. INTERCONNECTION2.1. This section applies to linking with supplie rs providing public telecommunications transport
networks or services in order to allow the users of one supplier to communicate with users of another
supplier and to access services provided by another supplier.S/DCS/W/EEC
Page 123
2.2. Interconnection to be ensured:
Within the limits of permitted market access, interconnection with a major supplier will be
ensured at any technically feasible point in the network.  Such interconnection is provided54:
a) under non-discriminatory terms, conditions  (including technical standards and
specifications) and rates and of a quality no le ss favourable than that provided for its
own like services or for like services of non-affiliated service suppliers or for its
subsidiaries or other affiliates55;
b) in a timely fashion, on terms, conditions  (including technical standards and
specifications) and cost-oriented rates that ar e transparent, reasonable, having regard to
economic feasibility, and sufficiently unbundled so that the supplier need not pay for
network components or facilities that it does not  require for the service to be provided;
and
c) upon request, at points in addition to the network termination points offered to the
majority of users, subject to charges that reflect the cost of construction of necessary
additional facilities.
2.3. Public availability of the procedures for interconnection negotiations :
The procedures applicable for interconnection to a major supplier will be made publicly
available.
2.4. Transparency of interconnection arrangements:
It is ensured that a major supplier will make publicly available either its interconnection
agreements or a reference interconnection offer.
2.5. Interconnection : dispute settlement:
A service supplier requesting interconnection with a major supplier will have recourse, either :a) at any time orb) after a reasonable period of time which has been made publicly known to an
independent domestic body, which may be a regulatory body as referred to in paragraph
5 below, to resolve disputes regarding appropriate terms, conditions and rates forinterconnection within a reasonable period of time, to the extent that these have not
been established previously.
                                                     
54 Suppliers of services or networks not generally available to the public, such as closed user groups, have
guaranteed rights to connect with the public telecommunications transport network or services on terms, conditionsand rates which are non-discriminatory, transparent and cost-oriented.  Such terms, conditions and rates may,however, vary from the terms, conditions and rates applicable to interconnection between public
telecommunications networks or services.
55 Different terms, conditions and rates may be set in the Community for operators in different market
segments, on the basis of non-discriminatory and transparent national licensing provisions, where such differencescan be objectively justified because these services are not considered "like services".S/DCS/W/EEC
Page 124
3. UNIVERSAL SERVICE
Any Member has the right to define the kind of universal service obligation it wishes to
maintain.  Such obligations will not be regarded as anti-competitive per se , provided they are
administered in a transparent, non-discriminatory  and competitively neutral manner and are not more
burdensome than necessary for the kind of universal service defined by the Member.
4. PUBLIC AVAILABILITY OF LICENSING CRITERIA
Where a licence is required, the following will be made publicly available:a) all the licensing criteria and the period of time normally required to reach a decision
concerning an application for a licence and
b) the terms and conditions of individual licences.
The reasons for the denial of a licence will be made known to the applicant upon request.5. INDEPENDENT REGULATORS
The regulatory body is separate from, and not accountable to, any supplier of basic
telecommunications services.  The decisions of and the procedures used by regulators shall be impartial
with respect to all market participants.
6. ALLOCATION AND USE OF SCARCE RESOURCES
Any procedures for the allocation and use of scarce resources, including frequencies, numbers
and rights of way, will be carried out in an ob jective, timely, transparent and non-discriminatory
manner.  The current state of allocated frequency bands will be made publicly available, but detailed
identification of frequencies allocated for specific government uses is not required.S/DCS/W/EEC
Page 125
ADDITIONAL COMMITMENTS BY THE EUROPEAN COMMUNITIES
AND THEIR MEMBER STATES
INSURANCE
a) The European Communities and their Member States note the close co-operation among the
insurance regulatory and supervisory authorities of the Member States and encourage their efforts to
promote improved supervisory standards.
b) Member States will make their best endeavours to  consider within 6 months complete applications
for licenses to conduct direct insurance underwriting  business, through the establishment in a Member
State of a subsidiary in accordance with the legisl ation of that Member State, by an undertaking
governed by the laws of a third country. In cases where such applications are refused, the Member Stateauthority will make its best endeavours to notify the undertaking in question and give the reasons for the
refusal of the application.
c) The supervisory authorities of the Member St ates will make their best endeavours to respond
without undue delay to requests for information by app licants on the status of complete applications for
licences to conduct direct insurance underwriting busine ss, through the establishment in a Member State
of a subsidiary in accordance with the legislation of  that Member State by an undertaking governed by
the laws of a third country.
d) The European Communities and their Member Stat es will make their best endeavours to examine
any questions pertaining to the smooth operation of th e internal market in insurance, and consider any
issues that might have an impact on the internal market in insurance.
e) The European Communities and their Member Stat es note that, as regards motor insurance, under
EC law as in force on 31 December 1997, and without pr ejudice to future legislation, premiums may be
calculated taking several risk factors into account.
f) The European Communities and their Member States note that under EC law, as in force on 31
December 1997, and without prejudice to future legisl ation, the prior approval by national supervisory
authorities of policy conditions and scales of premiu ms that an insurance undertaking intends to use is
generally not required.
g) The European Communities and their Member Stat es note that under EC law, as in force on 31
December 1997, and without prejudice to future legisl ation, the prior approval by national supervisory
authorities of increases in premium rates in generally not required.
OTHER FINANCIAL SERVICES
a) In application of the relevant EC Directives, Member States will make their best endeavours to
consider within 12 months complete applications fo r licenses to conduct banking activities, through the
establishment in a Member State of a subsidiary in accordance with the legislation of that Member State,
by an undertaking governed by the laws of a third country. In cases where such applications are refused,
the Member State will make its best endeavours to notify the undertaking in question and give the
reasons for the refusal of the application.S/DCS/W/EEC
Page 126
b) Member States will make their best endeavours to respond without undue delay to requests for
information by applicants on the status of comp lete applications for licenses to conduct banking
activities, through the establishment in a Member Stat e of a subsidiary in accordance with the legislation
of that Member State, by an undertaking governed by the laws of a third country.
c) In application of the relevant EC Directives, Member States will make their best endeavours to
consider within 6 months complete applications fo r licenses to conduct investment services in the
securities field, as defined in the Investment Services Directive, through the establishment in a Member
State of a subsidiary in accordance with the legisl ation of that Member State, by an undertaking
governed by the laws of a third country. In cases where such applications are refused, the Member State
will make its best endeavours to notify the undertaking in question and give the reasons for the refusal of
the application.
d) Member States will make their best endeavours to respond without undue delay to requests for
information by applicants on the status of comple te applications for licenses to conduct investment
services in the securities area, through the esta blishment in a Member State of a subsidiary in
accordance with the legislation of that Member State, by an undertaking governed by the laws of a third
country.S/DCS/W/EEC
Page 127EUROPEAN COMMUNITIES AND THEIR MEMBER STATES - LIST OF ARTICLE II (MFN) EXEMPTIONS
Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
Audiovisual services –Distribution of
audiovisual worksRedressive duties which may be
imposed in order to respond tounfair pricing practices, by certainthird countries distributors of
audiovisual works.All Members Indefinite Unfair pricing practices may cause
serious disruption to the distribution of
European works
Audiovisual services Measures taken to prevent, correct
or counterbalance adverse, unfair
or unreasonable conditions oractions affecting EC audiovisualservices, products or serviceproviders, in response tocorresponding or comparable
actions taken by other Members.All Members Indefinite
The need for
exemption will lapsetogether withcorrespondingexemption from other
MembersNeed to protect the European
Communities and their Member States
from adverse, unfair or unreasonableunilateral actions from other Members
Audiovisual Services –Production anddistribution ofaudiovisual worksthrough broadcasting
or other forms of
transmission to thepublic.Measures which define works of
European origin, in such a way asto extend national treatment toaudiovisual works which meetcertain linguistic and origin criteria
regarding access to broadcasting or
similar forms of transmission.Parties to the Council of
Europe Convention onTransfrontier Television orother European countrieswith whom an agreement
may be concluded.Indefinite.
Exemption needed,for certain countries,only until aneconomic integration
agreement is
concluded orcompleted.The measures aim, within the sector, to
promote cultural values both within ECMember States and with other countriesin Europe, as well as achieving linguistic
policy objectivesS/DCS/W/EEC
Page 128
Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
Audiovisual Services -Production anddistribution ofcinematographic worksand television
programmesMeasures based upon government-
to-government frameworkagreements, and plurilateralagreements, on coproduction ofaudiovisual works, which confer
National Treatment to audiovisual
works covered by theseagreements, in particular in relationto distribution and access to
funding.All countries with whom
cultural cooperation maybe desirable (agreementsalready exist, or are beingnegotiated, with the
following countries:
Algeria, Angola,Argentina, Australia,Brazil, Burkina Faso,
Canada, Cape Verde,Indefinite The aim of these agreements is to
promote cultural links between the
countries concerned
Chile, Côte d'Ivoire,
Colombia, Cuba, Egypt,
Guinea Bissau, India,
Israel, Mali, Mexico,Morocco, Mozambique,New Zealand, São Tomé ePrincipe, Senegal, Statesin Central, Eastern and
South-Eastern Europe,
Switzerland,Tunisia,
Turkey, Venezuela).
Audiovisual Services -
Production and
distribution of
television programmesand cinematographic
worksMeasures granting the benefit of
any support programmes (such as
Action Plan for Advanced
Television Services, MEDIA  or
EURIMAGES) to audiovisual
works, and suppliers of such works,
meeting certain European origin
criteria.European countries Indefinite.
Exemption needed,
for certain countries,
only until aneconomic integrationagreement isconcluded or
completed.These programmes aim at preserving
and promoting the regional identity of
countries within Europe which have
long-standing cultural linksS/DCS/W/EEC
Page 129Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
Audiovisual -Distribution servicesWaiver of the requirement in Spain
to obtain licences for thedistribution of dubbed films of non-Community origin, granted to filmsof European origin which are
especially recommended for
children's audiences.Parties to the Council of
EuropeIndefinite.
Exemption neededfor certain countries,until an economicintegration
agreement is
concluded orcompleted.The measure aims at promoting
European cultural values and linguistic
policy objectives toward the youth.
Audiovisual services:
television and radio
broadcasting servicesForeign participation in companies
in Italy exceeding 49% of thecapital and voting rights, subject to
a condition of reciprocity.All countries Indefinite Need to ensure effective market access
and equivalent treatment for Italian
service suppliers
Audiovisual services:
production anddistribution ofcinematographic worksand televisionprogrammes in Nordic
countriesMeasures taken in Denmark that
are adopted for the implementationof benefits in conformity with suchsupport programmes as theNORDIC FILM and TV FUND inorder to enhance production and
distribution of audiovisual works
produced in Nordic countries.Finland, Norway, Sweden,
IcelandIndefinite Preservation and promotion of the
regional identity of the countriesconcerned
Audiovisual services;production anddistribution ofcinematographic worksand televisionprogrammes in Nordic
countriesMeasures taken in Finland that are
adopted for the implementation ofbenefits in conformity with suchsupport programmes as theNORDIC FILM and TV FUND inorder to enhance production and
distribution of audiovisual works
produced in Nordic countriesNordic countries Indefinite Preservation and promotion of the
regional identity of the countriesconcernedS/DCS/W/EEC
Page 130
Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
Audiovisual services;production anddistribution ofcinematographic worksand television
programmes in Nordic
countriesMeasures taken in Sweden that are
adopted for the granting ofbroadcasting facilities forprogrammes from Nordic countriesand for the financing of and
implementation of benefits from
such support programmes as theNORDIC FILM and TV FUNDwhich are intended to enhanceproduction and distribution of
audiovisual works produced in
Nordic countriesNordic countries Indefinite Preservation and promotion of the
regional identity of the countries
concerned
Road transport -
passenger and freightProvisions in existing or future
agreements on international roadhaulage (including combinedtransport - road/rail) and passengertransport, concluded between theEC or their Member States and
third countries, which:
- reserve or limit the provision
of a transport service betweenthe contracting parties or
across the territory of the
contracting parties to vehiclesregistered in each contractingparty
56;
- provide for tax exemption for
such vehicles.Switzerland, States in
Central, Eastern andSouth-Eastern Europe andall Members of theCommonwealth ofIndependent States,
Albania,  Turkey,
Lebanon, Israel, Syria,Jordan, Egypt, Tunisia,Algeria, Morocco, Cyprus,Malta, Iran, Afghanistan,
Iraq, KuwaitIndefinite The need for exemption is linked to the
regional characteristics of the cross-border provision of road transport
services
                                                     
56 With regard to Austria the part of the MFN exemption regarding traffic rights covers all countries with whom bilateral agreeme nts on road transport or other arrangements relating to
road transport exist or may be desirable.S/DCS/W/EEC
Page 131Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
Road transport;passengers and freightProvisions of existing and future
reciprocal bilateral and plurilateralagreements on international roadtransport (including combinedtransport, road/rail) reserving
cabotage transport in FinlandAll countries with which
bilateral or plurilateral
agreements are in forceIndefinite Regional specificity of the road transport
services
Road Transport(passengers and freight)VAT-exemption in Austria is
limited to international passengertransport carried out by foreignentrepreneurs by means of motorvehicles registered in countries
indicated in column 3)Successor States of former
Yugoslavia, Poland,Switzerland, successorStates of the former USSR(with the exception of theBaltic States, Azerbaijan,
Georgia, Moldova and
Uzbekistan), CzechRepublic, Slovak Republic,
HungaryIndefinite Reciprocity;  facilitating of the
development of international touring
Road transport -
passenger and freightExemption from vehicles tax in
Austria under certain conditions on
the grounds of declarations of
reciprocity limited to vehiclesregistered in the countries indicated
in column 3)Poland, Hungary Indefinite Reciprocity;  facilitating of the
development of international touring
and/or international transport of goods
Road transport -passenger and freightExemption from vehicles tax in
Austria under certain conditions on
the grounds of de facto reciprocitylimited to vehicles registered in the
countries indicated in column 3)Bulgaria, Israel, Monaco,
San Marino, Turkey,
Hungary, Vatican City,United StatesIndefinite Reciprocity;  facilitating of the
development of international touring
and/or international transport of goods
Road transport services-F r e i g h t
(CPC 7123)Authorization for the establishment
of a commercial presence in Spain
may be refused to service suppliers,
whose country of origin does notaccord effective market access toAll countries Indefinite Need to ensure effective market access
and equivalent treatment for Spanish
service suppliersS/DCS/W/EEC
Page 132
Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
Spanish service suppliers
CRS and sales andmarketing of air
transport servicesProvision of Article 7 of
Regulation (EC) No. 2299/89, as
amended by Regulation (EC) No.
3089/93, whereby the obligationsof CRS system vendors or of parentand participating air carriers shallnot apply where equivalenttreatment to that applied under the
Regulation is not accorded in the
country of origin of the parentcarrier or of the system vendor.All countries where a CRS
system vendor or a parent
air carrier is located.Indefinite The need for the exemption results from
the insufficient development of
multilaterally agreed rules for the
operation of CRS.
Internal waterways
transportMeasures based upon existing or
future agreements on access toinland waterways (incl. agreementsfollowing the Rhine-Main-Danube
link), which reserve traffic rights
for operators based in the countriesconcerned and meeting nationality
criteria regarding ownership.Switzerland, States in
Central, Eastern andSouth-Eastern Europe andall Members of the
Commonwealth of
Independent States.Indefinite.
Exemption needed,for certain countries,only until an
economic integration
agreement isconcluded or
completed.To regulate transport capacity on inland
waterways taking into account
geographic specificity.
Internal waterwaystransportRegulations
57 implementing the
Mannheim Convention on Rhine
Shipping.Switzerland Indefinite To regulate transport capacity on inland
waterways taking into account
geographic specificity.
                                                     
57 The Following Member States are  covered by this MFN exemption: Belgium, Denmark, France, Germany, Greece, Ireland, Italy, Lux embourg, the Netherlands, Portugal, Spain and
United Kingdom.S/DCS/W/EEC
Page 133Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
Inland WaterwaysTransport (passengers
and freight)In Austria:
a) Certain traffic rights are reserved
for vessels of the countries indicated
in column 3) (nationalityrequirements regarding ownership)
b) Recognition of certificates and
licences of the countries indicated in
column 3)Bulgaria, Hungary,
successor States of formerYugoslavia, Romania,Czech Republic, SlovakRepublic, successor States
of former USSR,
Netherlands, FederalRepublic of GermanyIndefinite;  the
exemption applies toexisting and new
measuresHistorical development;  specific regional
aspects
Maritime transport;cabotageReciprocal existing and future
measures taken in Finlandexempting vessels registered underthe foreign flag of a specified othercountry from the general prohibitionto operate cabotage transport in
FinlandAll countries Indefinite Regional specificity of the maritime
cabotage transport
Maritime transportation Reciprocal measures taken in
Sweden based upon existing orfuture agreements exempting vesselsregistered under the foreign flag of a
specified other country from the
general prohibition to operatecabotage trafficAll countries with which
bilateral or plurilateral
agreements are in forceIndefinite To regulate cabotage traffic based on
reciprocal agreements
Rental/leasing serviceswithout operators,relating to ships
(CPC 83103).
Rental of vessels withcrew
(CPC 7213, 7223).Chartering in of foreign ships by
consumers resident in Germanymay be subject to condition of
reciprocity.All countries Indefinite Need to ensure effective market access
and equivalent treatment for German
service suppliers.S/DCS/W/EEC
Page 134
Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
Publishing(Part of CPC 88442)Foreign participation in companies
in Italy exceeding 49% of thecapital and voting rights, subject to
a condition of reciprocity.All countries Indefinite Need to ensure effective market access
and equivalent treatment for Italian
service suppliers.
Newsagency Services(Part of CPC 962)Foreign participation in companies
in France publishing publications in
the French language exceeding
20% of the capital or of votingrights in the company, subject to a
condition of reciprocity.All countries Indefinite Need to ensure effective market access
and equivalent treatment for French
service suppliers.
Press Agency Services(Part of CPC 962)Market access in France.  Subject
to a condition of reciprocity.All countries Indefinite Need to ensure effective market access
and equivalent treatment for French
service suppliers.
Direct non-life
insuranceMeasures based on a bilateral
agreement between the EuropeanCommunities
58 and Switzerland on
direct insurance other than lifeinsurance.  This agreement
provides on a reciprocal basis for
freedom of establishment and theright to take up or pursue non-lifeinsurance business for agencies andbranches of undertakings whose
head office is situated in the
territory of the other contractingparty.Switzerland Indefinite Need to remove obstacles to the taking
up and pursuit of non-life insurancebusiness in the framework of anagreement between the EuropeanCommunities and Switzerland on non-
life insurance consistent with the
provisions of paragraph 3 of the Annex
of Financial Services
                                                     
58 This MFN does not apply with regard to the following Member States: Austria, Finland and Sweden.S/DCS/W/EEC
Page 135Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
Financial services Measure granting favourable tax
treatment (off-shore regime) inItaly to service suppliers tradingwith the countries to which the
measure applies.States in Central, Eastern
and South-Eastern Europe,and all Members of theCommonwealth of
Independent States10 years The need to aid the countries concerned
in their transition to a market economy.
Licensing of branches
or subsidiaries of
foreign financialservice suppliersThe requirement of an economic
interest test bound in Austria
59 is
waived for countries indicated incolumn 3)List of countries is subject
to further considerationIndefinite Reciprocity;  countries not indicated in
column 3) are presumed not to offer
competitive opportunities and effectivemarket access to Austrian servicesuppliers equivalent to those offered by
Austria
All sectors Measures taken in Denmark  aimed
at promoting Nordic cooperation,
such as:
- financial support to R&D
projects (the Nordic IndustrialFund);Sweden, Finland, Iceland
and NorwayIndefinite To maintain and develop Nordic
cooperation.
- funding of feasibility studies
for international projects (the
Nordic Fund for ProjectExports);
- financial assistance to
companies
60 utilizing
environmental technology (theNordic Environment FinanceCorporation).
                                                     
59  This measure will not be applie d during the first six months after the entry into force of the WTO.
60  Applies to East European companies, which are cooperating with one or more Nordic companies.S/DCS/W/EEC
Page 136
Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
All sectors Measures taken in Finland aimed at
promoting Nordic cooperation,such as:
-      guarantees and loans to
investment projects and
exports (The NordicInvestment Bank)
- financial support to R&D
projects (the Nordic Industrial
Fund);
- funding of feasibility studies
for international projects (theNordic Fund for Project
Exports);Denmark, Sweden, Iceland
and NorwayIndefinite To maintain and develop Nordic
cooperation.
- financial assistance to
companies61 utilizing
environmental technology(the Nordic EnvironmentFinance Corporation).
All sectors Measures taken in Sweden aimed at
promoting Nordic cooperation,such as:
- guarantees and loans to
investment projects andexports (The NordicInvestment Bank)Denmark, Finland, Iceland
and NorwayIndefinite To maintain and develop Nordic
cooperation.
                                                     
61  Applies to East European companies, which are cooperating with one or more Nordic companies.S/DCS/W/EEC
Page 137Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
- financial support to R&D
projects (the Nordic Industrial
Fund);
- funding of feasibility studies
for international projects (the
Nordic Fund for ProjectExports);
- financial assistance to
companies
62 utilizing
environmental technology(the Nordic Environment
Finance Corporation).
All Sectors Extension of full national treatment
in Sweden to investors from another
country in relation to every kind of
investment assetCôte d'Ivoire
Madagascar
SenegalMinimum 11 years The measure reflects special investment
conditions contained in bilateral treaties
All sectors Authorization for purchase of real
estate in Italy by foreign naturalpersons and juridical persons
granted on the basis of reciprocity.All countries Indefinite The reciprocity requirement is put in
place to ensure equivalent treatment for
Italians in other countries.
All sectors Waiver of nationality requirements
for the exercise, in Portugal, ofcertain activities and professions bynatural persons supplying services
from the designated countriesCountries of Portuguese
official language (Angola,Brazil, Cape Verde,Guinea-Bissau,Mozambique and São
Tomé & Principe)Indefinite This measure reflects historical links
between Portugal and these countries.
                                                     
62  Applies to East European companies, which are cooperating with one or more Nordic companies.S/DCS/W/EEC
Page 138
Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
All sectors Facilitation of access procedures in
France for the exercise of certainservices activities and professionsby natural and legal persons of
certain third countriesFrancophone African
countries, Algeria,
Switzerland and Romania10 years This measure reflects historical links
between France and these countries.
All sectors For citizens of Commonwealth
countries with a grandparent born
in the UK, the UK waives therequirement for a work permit in all
services sectorsCountries members of the
British Commonwealth of
NationsIndefinite This measure reflects historical links
between these countries and the UK.
All sectors Measures based on bilateral
agreements between the European
Communities and/or their Member
States and Switzerland with theobjective of providing for themovement of all categories of
natural persons supplying servicesSwitzerland Indefinite The agreements reflect a process of
progressive trade liberalisation between
the EC and its regional trading partner.
All sectors Measures based on existing or
future bilateral agreements between
certain Member States63 and the
countries and principalitiesconcerned, providing for:San Marino, Monaco,
Andorra, Vatican City
State.Indefinite The geographical situation and
historical, economic and cultural links
between the Member States of theEuropean Communities and the
countries and principalities concerned.
a) the right of establishment for
juridical and natural personsand;
b) waiving the requirements of
work permits for naturalpersons supplying services.
                                                     
63  The Following Member States are  covered: Belgium, Denmark, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherla nds, Portugal, Spain and United Kingdom.S/DCS/W/EEC
Page 139Sector or subsector Description of measure indicating
its inconsistency with Article IICountries to which the
measure appliesIntended duration Conditions creating the need for the
exemption
All sectors Measures based upon bilateral
agreements between Italy and thirdcountries guaranteeing work
permits for seasonal workers.States in Central Eastern
and South-Eastern Europeand in the Mediterranean
Basin.Indefinite Seasonal shortages of workers and to
ensure the orderly movement of seasonal
workers.
All sectors -
principally
construction and hotel
and cateringMeasures based upon bilateral
agreements between Community
Member States64 and European and
Mediterranean countriesguaranteeing work permits, for thepurposes of temporary contractwork, on the basis of contractsbetween an employer of the third
country concerned and a company
in the Member State concerned,and which permit limited numbersof workers from the countriesconcerned to be employed incertain service sectors;  the
numbers are subject to variation
according to criteria established in
the agreement.States in Central, Eastern
and South-Eastern Europe,
including Russia, Ukraine,
Belarus and Georgia, andin the Mediterranean
Basin.Indefinite.
Exemption needed,
for certain countries,
only until aneconomic integrationagreement isconcluded or
completed.The agreements form part of a broader
initiative to assist the countries
concerned in their process of economic
transition and development.
__________
                                                     
64  The Following Member States are  covered: Belgium, Denmark, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherla nds, Portugal, Spain and United Kingdom.