RESTRICTED  ORGANISATION MONDIALE  
DU COMMERCE  S/DCS/W/EEC 
22 avril 2003 
 
 (03-2137) 
Commerce des services Original:   anglais 
  
 
  
COMMUNICATION DES COMMUNAUTÉS EUROPÉENNES ET  
DE LEURS ÉTATS MEMBRES AU TITRE DE  
L'ARTICLE V DE L'ACGCS  
 
Adhésion de l'Autriche, de la Finlande et de la Suède
 
aux Communautés européennes  
 
  La délégation des Communautés européennes et de leurs Etats Membres a fait parvenir au 
Secretariat la communication ci-jointe, datée du 9 av ril 2003, en lui demandant de la distribuer aux 
Membres du Conseil du commerce des services.   
_______________ 
 
   Les Communautés européennes et leurs États Membres présentent ci-après la liste codifiée d'engagements spécifiques et la liste codifiée d'ex emptions de l'article II (NPF) des Communautés 
européennes et leurs États membres, résultant  de l'adhésion aux Communautés européennes de 
l'Autriche, de la Finlande et de la Suède.  La liste codifiée d'engagements spécifiques ci-jointe remplace les documents ci-après:  - Liste d'engagements spécifiques des Communaut és européennes et de leurs États membres 
(document GATS/SC/31 du 15 avril 1994); 
 - Liste d'engagements spécifiques de l'Autr iche (document GATS/SC/7 du 15 avril 1994); 
 - Liste d'engagements spécifiques de la Finl ande (document GATS/SC/33 du 15 avril 1994); 
 
- Liste d'engagements spécifiques de la Su ède (document GATS/SC/82 du 15 avril 1994); 
 - Liste d'engagements spécifiques des Communaut és européennes et de leurs États membres, 
supplément 2 (document GATS/SC/ 31/Suppl.2 du 28 juillet 1995); 
 
- Liste d'engagements spécifiques des Communaut és européennes et de leurs États membres, 
supplément 3 (document GATS/SC/31/Suppl.3 du 11 avril 1997); 
 - Liste d'engagements spécifiques des Communaut és européennes et de leurs États membres, 
supplément 4, révision (document GATS/SC/ 31/Suppl.4/Rev.1 du 18 novembre 1999). 
 S/DCS/W/EEC 
Page 2  
 
 La liste codifiée d'exemptions de l'article  II (NPF) remplace les documents ci-après: 
 - Liste d'exemptions de l'article II (NPF) d es Communautés européennes et de leurs États 
membres (document GATS/EL/31 du 15 avril 1994); 
 
- Liste d'exemptions de l'article II (N PF) de l'Autriche (document GATS/EL/7 du 
15 avril 1994); 
 - Liste d'exemptions de l'article II (NPF)  de la Finlande (document GATS/EL/33 du 
15 avril 1994); 
 
- Liste d'exemptions de l'article II (NPF) de la Suède (document GATS/EL/82 du 
15 avril 1994). 
  Les documents ci-joints remplaceront les listes d'engagements spécifiques et listes 
d'exemptions NPF antérieures à compter du 30 avril 2004. 
  Le remplacement des listes d'engagements spécifiques susmentionnées par la liste codifiée d'engagements spécifiques des Communautés européennes et de leurs États membres qui figure ci-après signifie le retrait ou la modification de certains engagements spécifiques énoncés dans les 
listes de l'Autriche (document GATS/SC/7 du 15 av ril 1994), de la Finlande (document GATS/SC/33 
du 15 avril 1994) et de la Suède (document GATS/SC/82 du 15 avril 1994).  Une liste des 
engagements devant être modifiés ou retirés est jointe.   En vertu de l'article V:5 de l'AGCS, et conf ormément aux termes de l'article XXI:1 b) de 
l'AGCS, les Communautés européennes et leurs Ét ats membres notifient au Conseil du commerce des 
services leur intention de modifier ou de retirer les engagements spécifiques énoncés dans la liste 
ci-jointe.  
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  S/DCS/W/EEC 
 Page 3 
 
 
 ANNEXE 
 
Liste des engagements modifiés ou retirés 
 
 
 La liste ci-après énumère les engagements de l'Autr iche, de la Finlande et de la Suède qui sont 
modifiés ou retirés.  La date de la mise en œuvre des modifications ou du retrait ci-après est indiquée 
dans la communication des Communautés européennes et de leurs États membres.  
Engagements horizontaux
 
 
• Inscription concernant l'accès aux marchés (page 5):  "Dans tous les États membres des CE, 
les services considérés comme services publics sur le plan national ou local peuvent faire l'objet de monopoles publics ou de droits exclusifs réservés à des privés".  Cette inscription ne 
figurait pas dans les listes d'engagements de l'Autr iche, de la Finlande et de la Suède.  Cette 
limitation s'applique maintenant à tous les États membres. 
 
• Limitations concernant le traitement national pour les subventions – mode 3 (page 11).  Les 
listes d'engagements spécifiques de l'Autriche, de  la Finlande et de la Suède n'incluaient 
qu'une partie des limitations concernant les subventions dans le cadre du mode 3 inscrites 
dans la liste des CE et de leurs États membres.  Ces limitations s'appliquent maintenant à tous 
les États membres. 
 
Engagements sectoriels
 
 
• Service de crédit-bail ou de location sans opéra teurs – d'aéronefs (page 51).  Les limitations 
dans le cadre du mode 2 et du m ode 3 s'appliquent à l'Autriche. 
 
• Services annexes aux industries manufacturières.   L'engagement inclus dans la liste de 
l'Autriche est retiré. 
 
• Services d'enseignement (page 76):  limitation concernant les "services d'enseignement 
privé".  Cette limitation ne figurait pas dans la lis te de l'Autriche.  Elle vaut aussi maintenant 
pour l'Autriche. 
  Transport spatial
 
 
 L'engagement figurant dans la liste de l'Autriche est retiré. 
 
_______________ 
 
 
 
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INTRODUCTORY NOTE 
 
1. The specific commitments in this schedule appl y only to the territories in which the Treaties 
establishing the European Communi ties are applied and under the conditions laid down in these 
Treaties.  These commitments apply only to the re lations 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 used to indicate the Member States: 
 A Austria   
 B Belgium 
 I  Italy 
 D Germany 
  IRL Ireland 
 DK Denmark  L   Luxembourg 
 E  Spain 
 NL The Netherlands 
 F  France  
 FIN Finland  
 P  Portugal 
 GR Greece 
 S  Sweden   
 UK United Kingdom 
 
3. The rights and obligations arising from the GATS, including the schedule of commitments, shall 
have no self-executing effect and thus  confer no rights directly to indi vidual natural persons or juridical 
persons. 
  
4. A glossary of terms used by individual Me mber States is attached to this schedule. 
  
  S/DCS/W/EEC
 Page 5 
EUROPEAN 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 Limi tations 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 national 
or local level may be subject to public 
monopolies or to exclusive rights granted 
to private operators1. 3)   a) Treatment accorded  to subsidiaries (of third 
country companies) formed in accordance 
with the law of a Member State and having 
their registered office, central administration 
or principal place of business within the Communities is not extended to branches or 
agencies established in a Member State by a 
third-country company. However, this does not prevent a Member State from extending 
this treatment to br anches or agencies 
established in another Member State by a third-country company or firm,  as regards 
their operation in the first Member State's 
territory, unless such extension is explicitly 
prohibited by Community law
2.  
  b) Treatment less favourable may be accorded 
to subsidiaries (of third-country companies) 
formed in accordance with the law of a 
Member State which have only their 
registered office in the territory of the Communities, unless it can be shown that 
they possess an effective and continuous 
link with the economy of one of the Member States.
3  
                                                      
  1  Explanatory Note: Public utilities exist in sectors such as re lated scientific and technical consulting services, R&D service s on social sciences and humanities,  technical testing and analysis 
services, environmental services, health serv ices, transport services and services aux iliary 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 6 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 Limi tations on National Treatment Additional Commitments 
  Formation of Legal Entity  
 
3) S: A limited liability company (joint stock 
company) may be established by one or 
several founders.  A founding party shall 
either reside in Sweden or be a Swedish legal  entity.  A partnership can only be a 
founding party if each partner resides in 
Sweden
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 shall 
reside in Sweden5. 
  
 Law on Foreign Companies' Branches  
 
3) S: A foreign company (which has not 
established a legal entity in Sweden) shall 
conduct its commercial operations through 
a branch, established in Sweden with 
independent manageme nt and separate 
accounts. 
 
S: Building projects with a duration of less 
than a year are exempted from the 
requirements of establishing a branch or 
appointing 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 resident 
representative responsible for such 
activities.  
                                                      
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 Limi tations on National Treatment Additional Commitments 
 Legal Entities  
 
3) FIN: Acquisition of shares by foreign owners 
giving more than one third of the voting 
rights of a major Finnish company or a 
major business undertaking (with more than 1000 employees or with a turnover 
exceeding 1000 million Finnish markka or 
with a balance sheet total exceeding 1000 million Finnish markka) is subject to 
confirmation by the Finnish authorities ; 
the confirmation may be denied only if an important national interest would be 
jeopardized.  
 
FIN: At least half of the ordinary and deputy 
members of the Board of Directors have to 
be citizens of Finland and resident in Finland.  The Managing Director of a 
limited company has to be a Finnish 
citizen and resident in Finland.  Company 
exemptions may, however, be granted. 
 Legal Entities
 
 
3) FIN: A foreigner carryi ng on a trade as a private 
entrepreneur or as a partner in a Finnish 
limited or general partnership needs a trade 
permit and has to be permanently resident in Finland.  If a foreign organization intends to 
carry on a business or trade by establishing 
a branch in Finland, a trade permit is required. 
 
FIN: A permission to act as a founder of a limited 
company is required of a foreign 
organization or a private person, who is not 
a citizen of Finland.  
 Real estate purchases  
 
DK: Limitations on real estate purchase by 
non-resident physical and legal entities. Limitations on agricultural estate 
purchased by foreign physical and legal 
entities. 
 
GR: According to Law No. 1892/90 permission 
from the Minister of Defense is needed for a citizen to acquire land in areas near 
borders.  According to administrative 
practices permission is easily granted for direct investment 
 Real estate purchases
 
 
A: he acquisition, purchase as well as rent or 
lease of real estate by foreign natural persons and juridical persons requires an 
authorization by the competent regional 
authorities (Länder) which will consider whether important economic, social or 
cultural 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 Land 
Berlin will continue to require such 
authorization.    
 S/DCS/W/EEC 
Page 8 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 Limi tations on National Treatment Additional Commitments 
  IRL: Prior written consent of the Land 
Commission is necessary for the acquisition 
of any interest in Irish land by domestic or foreign companies or foreign nationals.  
Where such land is for industrial use (other 
than agricultural industry), this requirement is waived subject to a certificate to this 
effect from the Minister for Enterprise and 
Employment.  This law does not apply to land 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 years intended for leisure-time dwelling or for 
recreational purposes. 
 FIN (Åland Islands)
: 
 Restrictions on the right for natural persons 
who do not enjoy regional citizenship in 
Åland, and for legal pe rsons, to acquire and 
hold real property on the Åland Islands without permission by the competent 
authorities 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 regional 
citizenship in Åland, or by any legal person, 
without permission by the competent authorities of the Åland Islands. 
   
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 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 Limi tations on National Treatment Additional Commitments 
  S: Authorization required, normally from local 
authority, for acquisition of second homes 
by non-resident natural persons or foreign legal entities.  If foreign acquisitions of 
second 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 French companies, are subject to the following 
regulations: 
 - investments
7 of less than 50 
million FF in French enterprises 
with a turnover not exceeding  
500 million FF are free, after a delay of 15 days following prior 
notification and verification that 
these amounts are met; 
 - after a period of one month 
following prior notification, authorization is tacitly granted for 
other investments unless the 
Minister of Economic Affairs has, 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 an authorization of the Federal Ministry which 
is competent for the type of business in 
question ; authorization is subject to the discretion of the competent authority.  
 F: Foreign participation in newly privatized 
companies may be limited to a variable 
amount, determined by the government of France on a case by case basis, of the 
equity offered to the public. 
   
                                                      
 7  This procedure does not apply to investme nts in France in activities 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.  
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Page 10 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 Limi tations 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's 
part), directly or through companies or 
other entities controlled directly or indirectly by foreign governments, need 
prior 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 effective 
control or in strengthening of the decision 
making power. Foreign participation in 
newly privatized companies may be limited to a variable amount, determined 
by the Government of Portugal on a case 
by case basis, of the equity offered to the public. 
   
 I:  Exclusive rights may be granted or 
maintained to newly-privatized companies. 
Voting rights in newly privatized companies may be restricted in some 
cases.  For a period of five years, the 
acquisition of large equity stakes of companies operating in the fields of 
defence, transport services, 
telecommunications and energy may be subject to the approval of the Ministry of 
Treasury. 
   
                                                      
 8  An assessment of the investme nt is made in light of the effect on the econom y of the country. The criteria taken into account  are among others: creation of new jobs; positive foreign 
currency balance; introduction of advanced technology; reduced in dustrial 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 Limi tations on National Treatment Additional Commitments 
 F:  For establishing in certain9 commercial, 
industrial or artisanal activities, a specific 
authorization is needed if the managing director is not holder of a permanent 
residence permit.   
  Subsidies  
 
3) All Member States: Eligibility for subsidies 
from the European Communities or 
Member States may be limited to juridical persons 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 sector is 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 ex cept Austria:  to the 
extent that any subsid ies are made available 
to natural persons, their availability may be 
limited to nationals of a Member State of the Communities. 
 A: Unbound   
                                                      
 9  Commercial, industrial or artisanal activ ities relate to sectors such as: other bus iness services, construction, distribution  and tourism services. It does not relate to telecommunications 
and financial services.  
 S/DCS/W/EEC 
Page 12 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 Limi tations 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 a 
specific authorization.    
 I: Access to industrial, commercial and 
artisanal activities is subject to a residence 
permit and specific authorization to pursue 
the activity.   
   EC directives on mutual recognition of 
diplomas do not apply to nationals of third 
countries.   Recogniti on of the diplomas 
which are required in order to practise 
regulated professional services by 
non-Community nationals remains within the competence of each Member State, 
unless Community law provides otherwise.  
The right to practise a regulated professional service in one Member State does not grant 
the right to practise in another Member 
State.  
                                                      
 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 Limi tations on National Treatment Additional Commitments 
 4) (i) Unbound except for measures concerning 
the entry into and temporary stay11 within 
a Member State, without requiring compliance with an economic needs test
12 
(except in FIN, where compliance with an 
economic need test is required for persons possessing uncommon knowledge and 
may be applied in the case of transfers of 
partners), of the following categories of natural persons providing services: 4) All Member States except FIN: Unbound 
except for measures concerning the 
categories of natural persons referred to in the Market Access column and subject to 
the following limitations: 
  FIN: None for the categories offered under 
market access.  
  the temporary presence, as intra-corporate 
transferee13, of natural persons in the 
following categories, provided that the 
service supplier is a juridical person and 
that the persons concerned have been employed by it or have been partners in it 
(other than as majority shareholders), for 
at least the year immediately preceding such movement:   
  a) Persons working in a senior position 
within a juridical person, who primarily 
direct the management of the 
establishment, receiving general 
supervision or direction principally from the board of directors or stockholders of 
the business or their equivalent, including: 
 Residency requirements
 
 
 A: Managing directors of branches and 
juridical persons have to be resident in 
Austria;  natural persons responsible within a juridical person or a branch for the 
observance of the Austrian Trade Act must 
be resident in Austria.  
                                                      
 11  The duration of "temporary stay" is defined by the Member Stat es and, where they exist, Commu nity 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 peri od for category (i) (extensions may be 
granted). With regard to Finland and Sweden, temporary entr y and stay is limited to three months for category (ii).  
 12 All other requirements of Community and Member States' laws an d regulations regarding entry, st ay, work and social security me asures shall continue to apply, including regulations 
concerning period of stay, minimum wages as well as collective wa ge 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 th e outcome of any labour/management dispute or negotiation.  
 13 An "intra-corporate transferee" is defined as a natural pers on 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 c ontext of the provision 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 (o ffice, branch or subsidiary) of that 
juridical person, effectively providing like se rvices in the territory of a Member State to which the EEC Treaty applies.  In I taly "intra-corporate transferee" is defined as a natural person working 
within a juridical person cons tituted as a SPA (joint stock company) or a SR L (capital stock company with limited responsibilit y).  
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Page 14 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 Limi tations 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  other personnel actions. 
   
 b) Persons working within a juridical person 
who possess uncommon knowledge essential to the establishment's service, 
research equipment, techniques or 
management.  In assessing such knowledge, account will be taken not only 
of knowledge specific to the 
establishment, but also of whether the person has a high level of qualification 
referring to a type of work or trade 
requiring specific technical knowledge, 
including membership of an accredited 
profession. 
   
  (ii) Unbound except for measures concerning 
the entry into and temporary stay14 within 
a Member State, without requiring compliance with an economic needs test
15, 
of the following categories of natural 
persons providing services:   
                                                      
 14 The duration of "temporary stay" is defined by the Member States  and, where they exist, Communi ty laws and regulations regardi ng entry, stay and work.  The precise duration can vary 
according to the different categories of natu ral persons mentioned in this schedule. 
 15 All other requirements of Community and Member States' laws an d regulations regarding entry, st ay, work and social security me asures shall continue to apply, including regulations 
concerning period of stay, minimum wages as well as collective wa ge 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 th e 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 Limi tations on National Treatment Additional Commitments 
  a) Persons not residing in the territory of a 
Member State to whic h the EC treaties 
apply, who are representatives of a service supplier and are seeking temporary entry 
for the purpose of negotiating for the sale 
of services or entering into agreements to sell services for th at service provider, 
where those representatives will not be 
engaged in making direct sales to the general public or in supplying services 
themselves. 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 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, who 
are responsible for the setting up, in a Member 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 other representative, office, branch or subsidiary 
in that Member State. 
    
 S/DCS/W/EEC 
Page 16 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 Limi tations 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 their 
application for admission. 
FIN: Unbound for b)   
 (iii) Unbound except for measures concerning 
the entry into and temporary stay within a 
Member State of the following category of 
natural persons without requiring compliance with an economic needs test 
except where indicat ed for a specific 
subsector. Access is subject to the following conditions
16:   
  - The natural persons are engaged in the 
supply of a service on a temporary basis as employees 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 pe riod not exceeding 3 
months from a final consumer in the 
Member State concerned, through an open 
tendering procedure or any other procedure which guarantees the bona fide 
character of the contract (e.g. 
advertisement of the availability of the contract) where this requirement exists or 
is introduced in the Member State pursuant 
to the laws, regulations and requirements of the European Community or its 
Member 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 Limi tations on National Treatment Additional Commitments 
  - The natural person seeking access should 
be offering such services as an employee 
of the juridical person supplying the service for at least the year (two years in 
the case of GR) immediately preceding 
such movement.   
  - The temporary entry and stay within the 
Member State concerned shall be for a 
period of not more than three months in 
any 12 months period (24 months in the case of NL) or for the duration of the 
contract, whatever is less.   
  - The natural person must possess the 
necessary academic qualifications and 
professional experience as specified for the 
sector or activity con cerned in the Member 
State where the service is supplied.   
  - The commitment relates only to the 
service activity which is  the subject of the 
contract; it does not confer entitlement to 
exercise the professional title of the 
Member State concerned.   
  - The number of the persons covered by the 
service contract shall not be larger than necessary to fulfil the contract, as it may 
be decided by the laws, regulations and 
requirements of the European Community and the Member State where the service is 
supplied.   
  - The service contract has to be obtained in 
one of the activities mentioned below, 
subject to a specific commitment being 
undertaken by the Member State concerned in the sector specific part and 
any additional conditions mentioned 
therein:    
 S/DCS/W/EEC 
Page 18 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 Limi tations 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   
  - Advertising 
 - 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 Limi tations on National Treatment Additional Commitments 
II. SECTOR-SPECIFIC COMMITMENTS  
1. BUSINESS 
SERVICES    
A. Professional Services  
    
a) All Member States 
excluding FIN: Legal 
advice home country 
law and public 
international law  (excluding EC law) 
FIN:   Legal Services 
 (CPC 861): public 
international law and 
home country law 1) F, P: Unbound for drafting of legal documents. 
S:  An "advokat" (see next column) may not 
practice his profession neither in cooperation with other persons than other 
"advokats", nor in the form of a limited 
liability company (joint stock company)
17. 
 1) F, P: Unbound for drafting of legal documents. 
 DK: Marketing of legal advice activities is 
restricted to lawyers wi th a Danish licence to 
practise and law firms registered in Denmark. 
S:  None except for the protection of the use of 
the Swedish title "advokat" (lawyer/solicitor/barri ster), which requires 
membership in the Swedish Bar 
Association. Swedish law exam or equivalent education and practical 
experience, citizenship and residency are 
required for such membership
18. 
A: Foreign legal advisors are required to be 
members of their national Bar Association;  
they may use their professional title only with reference to the place of registration in 
their home country  
 2) None 2) None  
 3) D: Access subject to acceptance into a Bar 
Association according to the "Federal 
Lawyers Act" which requires 
establishment which is restricted to sole 
proprietorship or partnership only. 3) DK: Marketing of legal advice activities is 
restricted to law firms registered in 
Denmark.  Only lawyers with a Danish  
licence to practise and law firms registered 
in Denmark may own shares in a Danish law firm.  Only lawyers with a Danish 
licence to practise may si t on the board or be 
part of the management of a Danish law firm. F: Host country law and 
international law 
(including EC law) 
are opened to the 
Members of the regulated legal and 
judicial profession.
19 
                                                      
17  Limited liability companies are allowed, subject to certain conditions. 
18  When not appearing under the title "advokat" fo reign lawyers may freely offer legal advice activities. 
 19  Access to these professions is governed by the French la w No. 90-1259 of 31 December 1990 which opens the entire range of leg al and judicial activities.  
 S/DCS/W/EEC 
Page 20 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 Limi tations on National Treatment Additional Commitments 
  F:  Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par 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:  Unbound A:  Unbound  
  S: An "advokat" (see next column) may not 
practice his profession neither in cooperation 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/barri ster), which requires 
membership in the Swedish Bar 
Association. Swedish law exam or equivalent education and practical 
experience, citizenship and residency are 
required for such membership.
21 L:  Host country law and 
international law (including EC law) 
subject to registration 
as "avocat" at the Luxembourg 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 may 
temporarily move into the territory of 
Austria in order to supply a specific 
service. 
 GR: Condition of nationality 
 L:  Unbound 4) (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 license 
to 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" fo reign 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 Limi tations on National Treatment Additional Commitments 
  F: Legal advice activities and drafting of 
legal documents as a main activity and for 
the public, are reserved  to the members of 
the regulated legal and judicial 
professions22. These activities may also be 
exercised as a secondary activity to the principal activity by members of other 
regulated professions or by qualified 
persons. 
 FIN: When practicing legal services as a 
member of the General Bar Association, 
Finnish citizenship and residency in Finland are required. 
 S: An "advokat" (see next column) may not 
practice his profession neither in cooperation 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 are 
required to be members of their national Bar Association ; they may use their 
professional 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/barri ster), which requires 
membership in the Swedish Bar 
Association. Swedish law exam or 
equivalent education and practical experience, citizenship and residency are 
required for such membership.
24 
FIN: None  
 (iii) Unbound except for D and UK where: as 
indicated in the horizontal section and 
subject to the above conditions following 
specific 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) None 1) 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" fo reign lawyers may freely offer legal advice activities.  
 S/DCS/W/EEC 
Page 22 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 Limi tations 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 commandite 
par 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 their home country) equity participation and 
shares in the operating results of any 
Austrian legal entity may not exceed 25 per cent;  this applies only to non-
members of the Austrian Professional 
Body 3) DK: Foreign accountants may enter into 
partnerships with Danish authorized 
accountants after obtaining permission from the Danish Commerce and 
Companies Agency.  
 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 provide 
services, by a decision of the Minister of Economics, Finance and Budget, in 
agreement with the Minister of Foreign 
Affairs. The requirement of residence cannot exceed 5 years. 
I: Condition of nationality for 
"Ragionieri-Periti commerciali". 
DK:  Citizenship requirement unless otherwise 
provided by the Danish Commerce and 
Companies Agency. 
 4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
 DK, I:  Residence requirement. 
 A: Unbound except as indicated in the Market 
Access column. No representation before 
competent authorities. 
 FIN  None   
  S/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 Limi tations on National Treatment Additional Commitments 
  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 persons 
supplying accounting serv ices 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 body in the home country where such body 
exists. 
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 86212 
other  than accounting 
services) 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 in specific Austrian laws (e.g. joint stock 
companies law, stock exchange law, 
banking law, etc.)  
                                                      
 25Explanatory note for all Member States except A, FIN and S: Given the fact that commercial presen ce is required to exercise any  auditing activity, the cross-border mode is unbound.  Only 
established statutory auditors can be approved by the national professional bodies.  Approval is a necessary pre-condition to e xercising the activity.  
 S/DCS/W/EEC 
Page 24 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 Limi tations on National Treatment Additional Commitments 
  S: Only auditors a pproved in Sweden may 
perform legal auditing services in certain 
legal entities, a.o. in all limited companies. Only such persons may be shareowners or 
form partnerships in companies which 
practice qualified auditing (for official purposes). Swedish exam, work 
experience and residency are required for 
approval.  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 Finnish citizen resident in Finland 
 3) DK: Foreign auditors may enter into partnerships 
with Danish State authorized accountants 
after obtaining permission from the Danish Commerce 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 Limi tations on National Treatment Additional Commitments 
 S:  Only auditors a pproved in Sweden may 
perform legal auditing services in certain 
legal entities, a.o. in all limited companies. Only such persons may be shareowners or 
form partnerships in companies which 
practice qualified auditing (for official purposes). Swedish exam, work 
experience and residency are required for 
approval. 
 A: Foreign auditors' (who must be authorized 
according to the law of their home 
country) equity participation and shares in the operating results of any Austrian legal 
entity may not exceed 25 per cent;  this 
applies only to non-members of the Austrian 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 may 
temporarily move into the territory of 
Austria in order to supply a specific  
service. However, as a rule natural persons supplying auditing services are required to 
have their professional center (commercial 
presence) 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 the following specific limitations: 
A: Unbound except as indicated in the Market 
Access column. No representation before 
competent 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 26 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 Limi tations on National Treatment Additional Commitments 
  E:  Audit companies: Administrators, 
directors and partners of companies other 
than those covered by the 8th EEC directive on company la w, must fulfil a 
nationality condition.   
  I: Nationality requirement for "Ragionieri-
Periti commerciali".  Audit companies: administrators and auditors in "società di 
revisions" other than those covered by the 
8th EEC directive on company law, must fulfil a nationality condition. 
FIN: At least one of the auditors of a Finnish 
Liability company must be a Finnish citizen resident in Finland   
  S:  Only auditors approved in Sweden may 
perform legal auditing services in certain legal entities, a.o. in all limited companies. 
Only such persons may be shareowners or 
form partnerships in companies which practice qualified auditing (for official 
purposes). Swedish exam, work 
experience and residency are required for 
approval.   
 (iii) Unbound (iii) Unbound  
b) Bookkeeping services 
 (CPC 86220) 1) F, FIN, GR, I:Unbound. 
 
 
2) FIN: Unbound 1) 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 Limi tations on National Treatment Additional Commitments 
 FIN: Unbound 
 A: Foreign accountants (who must be 
authorized according to the law of their home country) equity participation and 
shares in the operating results of any 
Austrian legal entity may not exceed 25 per cent;  this applies only to non-
members of the Austrian Professional 
Body   
 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 provide 
services, by a decision of the Minister of 
Economics, Finance and Budget, in agreement 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 persons 
supplying bookkeeping services are required to have their professional center 
(commercial presence) in Austria.  
FIN: Unbound A: Unbound except as indicated in the Market 
Access column. No representation before 
competent 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 the 
following specific limitations: 
  (iii)  Unbound except as indicated in the 
 horizontal section   
 S/DCS/W/EEC 
Page 28 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 Limi tations on National Treatment Additional Commitments 
 A: University degree and professional 
qualifications and three years' experience 
in the sector. Examination before the Austrian professional body.  The employer 
must be member of the relevant 
professional body in the home country where such body exists.   
c) Taxation  Advisory 
Services(CPC 863. All 
Member States excluding FIN and S: 
excluding 
representation in Court/tribunals) 1) F: Unbound for the drafting of legal 
documents. 
2) None 1) 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 commandite par actions) or SCP only. 
A: Foreign  tax advisors' (who must be 
authorized according to the law of their 
home country) equity participation and 
shares in the operating results of any Austrian legal entity may not exceed 
25 per cent;  this applies only to non-
members of the Austrian Professional Body 3) 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 the 
following 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 Limi tations on National Treatment Additional Commitments 
 F:  Legal advice activities and drafting of 
legal documents as a main activity and for 
the public, are reserved  to the members of 
the regulated legal and judicial 
professions29.  These activities may also be 
exercised as a secondary activity to the principal activity by members of other 
regulated professions or by qualified 
persons. 
 I: Condition  of nationality for 
"Ragionieri-Periti commerciali". A: Unbound except as indicated in the Marker 
Access column. No representation before 
competent authorities 
I, P: Residence requirement. 
FIN: None 
  
  A: in addition to the horizontal commitments 
at the request of a consumer, tax advisors may temporarily move into the territory of 
Austria in order to supply a specific
 
service. However, as a rule natural persons supplying 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 horizontal 
section and subject to the following 
specific 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 be 
member 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 30 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 Limi tations 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' professional 
experience 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 are 
performed 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 planning services  
 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. (no 
incorporation) among natural persons 
permitted. 2) None 
3) None  
  4)  (i) and (ii): Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
GR, P: Condition of nationality. 
F: Condition of nationality unless waived by 
ministerial authorization. 
A: commercial presence required 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 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 Limi tations on National Treatment Additional Commitments 
   B, D, F: Use by third country qualified 
professionals of the professional title is only 
possible on the basis of mutual recognition agreements or for B, with special 
authorization by Royal Decree.  
 I: Residence requirement.  FIN:None  
 (iii) Unbound except for DK, E, L, NL, UK, S 
where: as indicated in the horizontal 
section and subject to the following specific 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 and licence 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)  None 
3) 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 the 
following specific limitations: 
GR: Condition of nationality  1) GR, I, P:  Unbound. 
A: None for pure planning services;  the 
submission of plans for approval by the 
competent authorities requires co-operation 
with an established supplier of planning services 
2)  None 
3)  None 4) (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 32 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 Limi tations on National Treatment Additional Commitments 
  A: commercial presence required A: Unbound except as indicated in the Market 
Access column 
I, P: Residency requirements FIN: None 
  
 (iii) Unbound except for B, DK, E, NL, UK, S 
where: as indicated in the horizontal section and subject to the following 
specific 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 and 
licence delivered by the Professional Association.  (iii) Unbound except  as indicated in the 
horizontal section   
  S/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 Limi tations on National Treatment Additional Commitments 
f) Integrated Engineering 
Services  (CPC 
8673) 1) GR, I, P: Unbound. 
2)  None 
3) 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 the 
following specific limitations: 
GR: Condition of nationality  
A: commercial presence required 1) GR, I, P:  Unbound. 
A: None for pure planning services;  the 
submission of plans for approval by the competent authorities requires co-operation 
with an established supplier of planning 
services 
2)  None 
3)  None 
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 except as indicated in the Market 
Access column. 
I, P: Residency requirements FIN: None  
 (iii) Unbound except for B, DK, E, NL, UK, S 
where: as indicated in the horizontal 
section and subject to the following specific 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 and 
licence delivered by the Professional Association.  (iii) Unbound except as indicated in the 
horizontal section   
 S/DCS/W/EEC 
Page 34 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 Limi tations on National Treatment Additional Commitments 
g) Urban Planning and 
Landscape 
Architectural 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 the competent authorities requires co-operation 
with an established supplier of planning 
services. 
D: Application of the national rules on fees and 
emoluments for all services which are 
performed 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 the 
following specific limitations: 
GR, P: Condition of nationality. 
A: commercial presence required 4)   (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
B, D: Use by third country qualified 
professionals of the professional title is only possible on the basis of mutual 
recognition agreements or, for B, with 
special 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 horizontal 
section 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 section   
  S/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 Limi tations on National Treatment Additional Commitments 
 E: Academic and professional qualifications 
recognized by the national authorities and 
licence delivered by the Professional Association.   
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 and psychotherapists; for midwives: access 
restricted to natural persons only. 
D: Access restricted to natural persons only.  
Economic needs test for medical doctors 
and dentists who are authorized to treat 
members of public insurance schemes. The criterion 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  (no 
incorporation) among natural persons 
permitted. 
IRL: Access through partnership or natural 
persons only. 
S: Needs test applied to decide the number of 
private practices to be subsidised though the 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 and 
psychotherapists 
FIN: Unbound 
S: Foreign exams giving equivalent 
competence are recognized after a compulsory complementary training  
                                                      
30 Indicates that the service specified cons titutes only a part of the total range of activities covered by the CPC concordance.  
 S/DCS/W/EEC 
Page 36 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 Limi tations on National Treatment Additional Commitments 
  F: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only.   
 4) (i) and (ii): Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
A: Unbound for medical and dental services 
other than psychologists and 
psychotherapists; for midwives where 
natural persons may establish a professional practice in Austria provided 
that the person concerned has practised the 
profession in question at least three years preceding the setting up of the professional 
practice in Austria 
DK: Limited authorizati on 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 established 
quotas.  
D: Condition of nationality for doctors and 
dentists which can be waived on an 
exceptional basis in cases of public health 
interest.  A zero quota for midwives. 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 for medical and dental services 
other than psychologists and 
psychotherapists. 
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) None 1) Unbound for all Member States except for 
FIN and S: None 
2) None   
  S/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 Limi tations 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 through 
the social security system. 3) A: Unbound. 
 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: 
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) Unbound   
 S/DCS/W/EEC 
Page 38 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 Limi tations on National Treatment Additional Commitments 
j) Services provided by 
Nurses, 
Physiotherapists and Paramedical Personnel 
 (All Member States 
except A and FIN: CPC 93191
31. A: following 
activities of CPC 9319 
are covered: nurses, physiotherapists, 
occupational therapists, 
logotherapists, dieticians and 
nutricians. FIN: only 
services provided by nurses – part of CPC 
93191) 1) Unbound for all Member States except for 
FIN and S: None 
2) None 3) E, P: Nurses - access restricted to natural 
persons. 
I: Nurses - access restricted to natural 
persons. Professional associations (no 
incorporation) among natural persons 
permitted. 
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 through the social security system. 1) Unbound for all Member States except for 
FIN and S: None. 
2) None 3) 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 authorizati on to fulfil a specific 
function can be given for maximum 18 
months. 
 GR, P:  Condition of nationality. 
 I: Subject to economic needs test:  decision 
is subject to regional vacancies and 
shortages. 
 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 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 a compulsory 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 Limi tations on National Treatment Additional Commitments 
 A:  Natural persons may establish a 
professional practice in Austria provided 
that the person concerned has practised the profession in question at least three years 
preceding the setting up of the professional 
practice in Austria. FIN: None  
 (iii) Unbound (iii) Unbound  
 Supply of 
pharmaceutical goods 
to the general public (pharmacists) 1) Unbound 
2) A, FIN, S: Unbound.  1) Unbound 
2) A, FIN, S: Unbound  
 3)32 A, 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 pharmaceuticals to 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 en 
commandite par actions) SNC and SARL 
only. 
 3) A, FIN, S: Unbound   
                                                      
 32 Where the establishment of pharmacies is  subject to an economic 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 40 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 Limi tations 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 the 
take-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: Unbound 
F: Condition of nationality.  However, within 
established quotas, access for third country 
nationals is possible provided the service 
provider holds the French degree in pharmacy. 
 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 the 
following specific limitations:  
A, FIN, S: Unbound 
 I, D, DK, P:  Residence requirement.  
 (iii) Unbound (iii) Unbound  
k) Other    
 Related Scientific and 
Technical Consulting Services
33 (CPC 8675) 1) All Member States except A, FIN and S: 
unbound for exploration services. 
 
 
 
2) None 1) 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 services 
which are performed from abroad. 
 
2) None  
 3) F: "Surveying": Access through a SEL  
(anonyme, à responsabilité limitée ou en 
commandite par actions), SCP, SA and 
SARL only. 
 3) F: "Exploration and prospection services" 
subject to authorization.  
                                                      
 33 All Member States except A, FIN and S: the service involved ex cludes 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 Limi tations 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 the following specific limitations: 
 I, P: Residence requirement. 
 FIN: None  
 (iii) Unbound (iii) Unbound  
B. Computer and Related 
Services     
a) Consultancy Services 
related to the 
Installation of 
Computer Hardware (CPC 841) 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 the 
horizontal section  
FIN: None   
 S/DCS/W/EEC 
Page 42 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 Limi tations on National Treatment Additional Commitments 
 (iii) Unbound except for B, DK, GR, I, L, NL, 
S where: as indicated in the horizontal 
section and subject to the following specific limitations: 
I, NL: Unbound, except for computer scientists, 
systems analysts, programmers, software document analysts and field engineers 
where:  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 and three years' professional experience in the 
sector. 
 Compliance with an economic needs test is 
required.    
 GR: Unbound, except for computer scientists, 
systems analysts, programmers, software document analysts where:  university 
degree and five years' professional  
experience in the sector.   
b) Software 
Implementation Services (CPC 842) 
 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 the 
horizontal section  
FIN: None   
  S/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 Limi tations on National Treatment Additional Commitments 
 (iii) Unbound except for B, DK, GR, I, L, NL, 
S where: as indicated in the horizontal 
section and subject to the following specific 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 engineers 
where:  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 analysts and field engineers where:  university 
degree and three years' professional 
experience in the sector.   
 I:  Compliance with an economic needs test is 
required.  
GR:  Unbound, except for computer scientists, 
systems analysts, programmers, software 
document analysts where:  university 
degree and five years' professional  
experience in the sector.   
c) Data Processing 
Services (CPC 843) 
 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 the 
horizontal section  
FIN: None   
 S/DCS/W/EEC 
Page 44 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 Limi tations on National Treatment Additional Commitments 
 (iii) Unbound except for B, DK, GR, I, L, NL, 
S where: as indicated in the horizontal 
section and subject to the following specific limitations: 
 I, NL:   Unbound, except for computer 
scientists, systems analysts, programmers, software document analysts and field 
engineers where:  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 analysts 
and field engineers where:  university 
degree and three years' professional experience in the sector. 
I: Compliance with an economic needs test is 
required.  
GR: Unbound, except for computer scientists, 
systems analysts, programmers, software 
document analysts where:  university 
degree 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 section 1)2) 3) None 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section  
FIN: None   
  S/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 Limi tations on National Treatment Additional Commitments 
 (iii) Unbound except for B, DK, GR, I, L, NL, 
S where: as indicated in the horizontal 
section and subject to the following specific limitations: 
 I, NL: Unbound, except for computer 
scientists, systems analysts, programmers, software document analysts and field 
engineers where:  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 analysts and field 
engineers where:  university degree and 
three years' professional experience in the sector. 
I: Compliance with an economic needs test is 
required.   
GR: Unbound, except for computer scientists, 
systems analysts, programmers, software 
document analysts where:  university 
degree and five years' professional  
experience in the sector.  (iii) Unbound except as indicated in the 
horizontal section  
 Maintenance and 
Repair  (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 the 
horizontal section  
FIN: None  
 (iii)  Unbound  (ii) Unbound   
 S/DCS/W/EEC 
Page 46 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 Limi tations on National Treatment Additional Commitments 
e) Other Computer 
Services (All Member 
States except A: CPC 849. A: CPC 8491) 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 the horizontal 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 horizontal section 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 horizontal section  
 (iii) Unbound except for F where: concerning 
the temporary entry of researchers 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 research 
body. 
  -  The work permit is delivered for a 
period not exceedi ng nine months 
renewable for the duration of the 
contract. 
  -  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 section   
  S/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 Limi tations on National Treatment Additional Commitments 
b) R & D Services on 
Social Sciences and 
Humanities  (CPC 852) 1) None 
2) None 
3) 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) None 
3) None  
 4) (i) and (ii): Unbound except as indicated in the 
horizontal section 4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the horizontal section 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 of researchers 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 research 
body. 
  -  The work permit is delivered for a 
period not exceedi ng nine months 
renewable for the duration of the 
contract. 
  -  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 section   
 S/DCS/W/EEC 
Page 48 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 Limi tations 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 horizontal 
section 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 horizontal section  
 (iii) Unbound except for F where: concerning 
the temporary entry of researchers: 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 research 
body. 
  -  The work permit is delivered for a 
period not exceedi ng nine months 
renewable for the duration of the contract. 
  -  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 section   
  S/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 Limi tations on National Treatment Additional Commitments 
D. Real Estate Services34 
a) Involving Own or 
Leased Property (All Member States 
except S: CPC 821. 
S: CPC 82101, 82102)  
 
1) IRL: Unbound. 2) None 
3) E: Access through natural persons, 
partnership or "sociedad en comandita" only. 
 FIN: Chairman, members of the board and 
Managing Director have to be Finnish citizen.  
 
1) IRL:Unbound. 2) None 
3) 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 required 4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
 F, I, P:  Residence requirement. 
FIN: None  
 (iii) Unbound (iii) Unbound  
b) On a Fee or Contract 
Basis (e.g. Property Evaluation, Estate 
Management, etc.) 
 (All Member States 
except S: CPC 822. 
S: CPC 82201, 82202) 1) IRL:  Unbound. 
2) None 3) E: Access is restricted to natural persons. 
 FIN: Chairman, Members of the Board and 
Managing Director have to be Finnish 
citizens. 1) IRL:  Unbound. 
2) None 3) DK: Authorization for authorized estate agent 
may limit the scope of activity.  
                                                      
 34 The Service involved relates to the profes sion of real estate agents and does not affect any rights and/or restrictions on nat ural and juridical persons purchasi ng real estate. S: not including 
acquisition or rental of land and real estate.  
 S/DCS/W/EEC 
Page 50 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 Limi tations on National Treatment Additional Commitments 
 4) (i) and (ii): Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
DK:  Authorized estate  agent:  Citizenship 
requirement unless waived by the Danish 
Commerce and Companies Agency.  Unauthorized estate agent:  Citizenship 
requirement unless waived by the Danish 
Commerce and Companies Agency. 
 GR: Condition of nationality. 
A: Commercial presence required 4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section and subject to the following 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 influence 
must 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 section 4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section 
FIN: None  
 (iii) Unbound (iii) Unbound  
                                                      
35 S: except the use of leased vehicles and carrier s 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 Limi tations 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 carriers have to be registered in the Member State 
licensing the air carrier or elsewhere in the 
Community.  Waivers can be granted for short term lease contracts or under 
exceptional 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 persons meeting specific regarding ownership of 
capital and control (including nationality 
of directors).   3) None  
 4) (i) and (ii): Unbound except as indicated in the 
horizontal section 4) (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 section 1)  None 
2)  None 
3)  None 4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section 
FIN: None  
 (iii) Unbound (iii) Unbound   
 S/DCS/W/EEC 
Page 52 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 Limi tations on National Treatment Additional Commitments 
d) Relating to Other 
Machinery and 
Equipment(CPC 83106, 83107, 83108, 
83109) 1)  None 
2)  None 
3)  None 4) (i) and (ii): Unbound except as indicated in the 
horizontal section 1)  None 
2)  None 
3)  None 4) (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 7213 and  7223. FIN: only 
CPC 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 the following 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 the following specific limitations: 
A, S: Unbound. 
FIN: None  
 (iii) Unbound (iii) Unbound   
  S/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 Limi tations on National Treatment Additional Commitments 
 Rental of Commercial 
Road Vehicles with 
Operator (CPC 7124) 1) A, S: Unbound 
2)  A, S: Unbound  
3) A, S: Unbound  4) (i) and (ii): Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
A, S: Unbound 1) A, S:Unbound  
2) A, 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 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 section 1) 2) 3) None 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the horizontal 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 section 1) 2) 3) None 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section 
FIN: None    
 S/DCS/W/EEC 
Page 54 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 Limi tations on National Treatment Additional Commitments 
 (iii) Unbound (iii) Unbound  
c) Management 
Consulting 
Services(CPC 865) 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 the horizontal 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 section  
d) Services Related to 
Management 
Consulting (CPC 866) 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 the horizontal 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 section   
  S/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 Limi tations 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: Unbound 1) 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 persons 
only.  Professional association (no 
incorporation) among natural persons is permitted. 
 P:  Access for the profession of biologist and 
chemical analyst through natural persons only. 
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: Unbound A: commercial presence required 4) (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 horizontal 
section and subject to the following 
specific limitations: 
D, DK, UK, S:  Universi ty 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 section   
 S/DCS/W/EEC 
Page 56 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 Limi tations on National Treatment Additional Commitments 
f) Advisory and 
Consulting Services 
Relating to Agriculture, Hunting and Forestry  
 (FIN: part of CPC 88 
excluding hunting. S: part of CPC 881 
excluding hunting) 1) I: Unbound for activities reserved to 
agronomist and "periti agrari". 
2)  None 3) 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)  None 3) None  
 I: Access for agronomist and "periti agrari" 
restricted to natural persons. Professional 
association (no incorporation) among natural persons is permitted.   
 4) (i) and (ii): Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
 I: Condition of  nationality for "periti agrari". 
A: commercial presence required 4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the horizontal section and subject to the 
following specific limitations: 
 I, P:  Residence requirement for agronomists. 
FIN: None  
 (iii) Unbound (iii) Unbound  
g) Advisory and 
Consulting Services 
Relating 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 the 
following specific limitations: 
A: commercial presence required 1) 2) 3) None 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section 
FIN: None  
 (iii) Unbound (iii) Unbound   
  S/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 Limi tations on National Treatment Additional Commitments 
h) Advisory and 
Consulting Services 
Relating to Mining 
 (FIN: part of CPC 88. 
S: part of CPC 883) 1) None 
2) None 
3) E, P: Access for mining e ngineers 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 required 1) None 
2) None 
3) None 4) (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 the following 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 following 
limitations: 
 A, FIN:  Unbound.  
 (iii) Unbound (iii) Unbound  
                                                      
36 S: national and residents with work permits, excluding seamen  
 S/DCS/W/EEC 
Page 58 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 Limi tations on National Treatment Additional Commitments 
 Placement Services 
 (CPC 87202) 1) Unbound 
2) A, FIN: Unbound 
3) 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 labour 
market. 
 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:  Unbound 1)  Unbound 
2)  A, FIN: Unbound 
3) A, FIN, P: Unbound 4) (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 Support Personnel   
(CPC 87203) 1) A D, F, FIN, I, IRL, NL, P, S: Unbound. 
2) A, FIN: Unbound 3) A, D, FIN, P: Unbound 
 I: State monopoly. 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following limitations: 
 A, FIN:  Unbound 1) A, D, F, FIN, I, IRL, NL, 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 following limitations: 
 A, FIN:  Unbound  
 (iii) Unbound (iii) Unbound   
  S/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 Limi tations 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 horizontal 
section and subject to the following 
limitations: 
A: commercial presence required 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 horizontal section  
 (iii) Unbound (iii) Unbound  
l) Security Services 
 (All Member States 
except A, FIN and 
S: CPC 87302, 87303, 
87304, 87305.  A and S: entire range of 
activities 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 and 
Sociedades Cooperativas only. Access is 
subject to prior authorization.  In granting the authorization, the Council of Ministers 
takes into account conditions such as 
competence, professional integrity and independence, adequacy of the protection 
provided for the security of the population 
and the public order. 
DK: Unbound for airport guard services. 
Requirement to be a national juridical person. Access is subject to prior 
authorization.  In granting the 
authorization, the Ministry of Justice takes into account conditions such as 
competence, professional integrity and 
independence, experience and good reputation of the firm seeking 
establishment. 
 1) B, E, F,  I, P:  Unbound. 
2)  None 3) DK: Requirement of residence and nationality 
for majority of members of the board and 
for managers. Unbound for airport guard services.   
 S/DCS/W/EEC 
Page 60 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 Limi tations on National Treatment Additional Commitments 
  FIN: Licence of the County Government is 
required for a commercial presence.  
Licence may be granted only to Finnish citizens and Finnish registered 
organizations.   
 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 required 4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the horizontal section and subject to the 
following 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 guard 
services and the transport of valuables. 
FIN: None  
 (iii) Unbound (iii) Unbound   
  S/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 Limi tations on National Treatment Additional Commitments 
n) Maintenance and 
Repair of Equipment 
(not including Maritime 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 fire arms and ammunition; 
FIN: 633, 8861-8866) 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 the horizontal 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 section 1)  Unbound* 
2) 3) None 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the horizontal section 
FIN: None  
  (iii) Unbound  (iii) Unbound  
                                                      
 * A commitment on this mode of supply is not feasible.  
 S/DCS/W/EEC 
Page 62 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 Limi tations on National Treatment Additional Commitments 
p) Photographic Services 
(CPC 875. All Member 
States excluding A, FIN and S: excluding 
retail) 1)  All Member States except A and S: 
unbound except for aerial photography.  
A, S: None 
2) 3)  None 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section 1)  All Member States except A and S: 
unbound except for aerial photography: 
none 
A, S: None 
2) 3) None 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal 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: Unbound 4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following limitations: 
FIN, S: Unbound 1) Unbound for all Member States except A: 
none  
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)  Unbound  
r) Printing and Publishing 
 (CPC 88442) 1) 2) None 
3) I: Foreign participation in publishing 
companies limited to 49 per cent of capital 
or of voting rights. 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section 1) 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 the horizontal section and subject to the 
following 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 Limi tations 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 exhibition 
management services 
only. A: exhibition management services 
only) 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 the 
horizontal 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)  None 
4) (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 unless 
waived by the Danish Commerce and 
Companies Agency. 1) 2) None 
3) DK: Authorization for authorized public 
translators and interpreters may limit the scope of activity. 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the horizontal section and subject to the 
following specific limitations: 
DK:  Authorized public translators and 
interpreters:  residence requirement unless 
waived by the Danish Commerce and Companies Agency. 
FIN: Residency requir ement for certified 
translators.   
 S/DCS/W/EEC 
Page 64 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 Limi tations on National Treatment Additional Commitments 
 (iii) Unbound except for GR, I, IRL, UK, S as 
indicated in the horizontal section and 
subject to the following specific limitations: 
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: Unbound 4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following limitations: 
FIN: Unbound 
A: commercial presence required 1) FIN: Unbound 
D:  Application of the national rules on fees and 
emoluments for all services which are performed from abroad. 
2) FIN: Unbound 
3) FIN: Unbound 4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following limitations: 
FIN: Unbound 
A: 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 Limi tations 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 horizontal 
section and subject to the following 
limitations: 
A: commercial presence required 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 horizontal section  
  (iii) Unbound (iii) Unbound  
2. COMMUNICATION 
SERVICES    
B. Courier Services  
 (ex 7512;  special delivery 
services 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 horizontal 
section 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 horizontal section  
 (iii) Unbound (iii) Unbound   
 S/DCS/W/EEC 
Page 66 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 Limi tations on National Treatment Additional Commitments 
C. Telecommunications 
Services     
 Value-added services37: 
Electronic mail, Voice mail,  On-line information 
and database retrieval, 
EDI, Code and protocol conversion 1)  None 
2)  None 3) 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 of 
complementary telecommunications 
services, whose exploitation involves the use of complementary telecommunications 
infrastructures, cannot exceed 25 per cent. 
Complementary telecommunications infrastructures are all public 
telecommunications infrastructures which 
are not part of the basic telecommunications network. 
4) (I) and (ii) Unbound except as indicated in the 
horizontal section  1)  None 
2)  None 3)   None 
4) (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 subject 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 Limi tations on National Treatment Additional Commitments 
 All sub-sectors   The European 
Communities and their 
Member States undertake additional commitments as 
contained in the 
attachment, all parts of which are equally binding. 
  FIN: The general horizontal requirements for 
legal entities in GATS/SC/33 shall not 
apply to the telecommunications sector except as : 
   - half of the founders, half of the 
members of the board of directors and the managing director must 
have permanent residence in the 
European Community.  If the founder 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 apply 
to the telecommunications sector.  Requirements concerning the Åland islands 
shall continue to apply. B: Licensing conditions 
may address the need 
to guarantee universal service, 
including through 
financing, in a transparent, 
non-discriminatory 
and competitively neutral manner and 
will not  be more 
burdensome than necessary. 
 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 supply 
of telecommunication services.    
 2)   None 2)   None   
 S/DCS/W/EEC 
Page 68 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 Limi tations on National Treatment Additional Commitments 
 3)  None except for39: 
GR: access through S.A. and the company must 
be exclusively engaged in the supply of telecommunication services. 
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 companies 
supplying basic telecommunications services cannot exceed 25%. 
F: Indirect: none. Non-EC natural or juridical 
persons may not hold directly more than 20% of the shares or voting rights of 
companies authorised to establish and 
operate radio-based infrastructure for the provision of telecommunications services 
to the general public. For the application 
of this provision, companies or firms legally established according to the laws of 
a Member State of th e EC are considered 
EC juridical persons. 
4)  (i) and (ii) Unbound except as indicated in the 
horizontal section 3)  None 
4) (i) and (ii): Unbound except as indicated in the 
horizontal section P:  The Government of 
Portugal has the 
intention of presenting to the 
Parliament draft 
legislation aiming at removing partially 
the present 
limitations on foreign equity participation 
in the capital of 
companies supplying basic 
telecommunication 
services no later than in 1998. In case of 
approval, the new 
legislation will be bound no later than in 
1999. 
 (iii) Unbound (iii) Unbound  
                                                      
 39 Footnote for clarification purposes: Some EC Member States ma intain public participation in certain telecommunication operator s. EC Member States reserve their rights to maintain such 
public participation in the future. This is not a market access li mitation. In Belgium, governme nt 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 Limi tations on National Treatment Additional Commitments 
Domestic and international  
Domestic and international 
services provided using any network technology, on a 
facilities based or resale basis, 
for public and non-public use, in the following market 
segments (these correspond to 
the 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 services  e. Telegraph services  
f. Facsimile services  
g. Leased circuit services 
 1)   None except for:
40 
E: none, except that the liberalisation 
calendar will be as follows: one 
additional nation-wide licence in January 1998; full liberalisation as from 
30.11.1998
41. 
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 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 none as of 1 January 2003. 
2)  None 
3)   None, except for:  1) 2) 3) None The European 
Communities and their 
Member States undertake 
additional commitments as contained 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 70 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 Limi tations on National Treatment Additional Commitments 
 E: None, except that the liberalisation 
calendar will be as follows: one 
additional nation wide licence in January 1998; full liberalisation as from 
30.11.1998
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 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 none 
as of 1 January 2003.    
 4)  (i) and (ii) Unbound except as indicated in the 
horizontal section 4) (i) and (ii): Unbound except as indicated in the 
horizontal section  
 (iii) Unbound (iii) Unbound  
o. Other services: 
 Mobile and personal 
communications 
services and systems 1)  None except for: 
IRL, P:: international interconnection of mobile 
networks with other mobile or fixed 
networks where none as of 1.1.1999.  
2)  None 
3)  None except for: IRL, P: International interconnection of mobile 
networks with other mobile or fixed 
networks where none as of 1.1.1999.  
4)  (i) and (ii) Unbound except as indicated in the 
horizontal section 1)  None 
2)  None 
3)  None 
4) (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 Limi tations on National Treatment Additional Commitments 
3. CONSTRUCTION 
AND RELATED 
ENGINEERING SERVICES 
 (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: Unbound A: Unbound except for 518: None 
FIN: None 
2)  None 3) I: Exclusive rights are granted for 
construction, maintenance and 
management of highways and the airport of Rome. 
P:  Exclusive rights are granted for 
maintenance and management of highways. 
GR: Nationality condition for managers of the 
board of directors of construction companies supplying in the public sector. 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
GR: Nationality condition for managers of 
construction companies supplying in the 
public sector. 
A: commercial presence required 1)  All Member States except A, S and FIN: 
Unbound except for CPC 5111 and 5114: 
none 
S: Unbound 
A: Unbound except for 518: None 
FIN: None 
2)  None 
3)  None 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section 
FIN: None 
   
 S/DCS/W/EEC 
Page 72 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 Limi tations on National Treatment Additional Commitments 
 (iii) Unbound except for NL and F where: as 
indicated in the horizontal section and 
subject to the following specific limitations: 
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 under the following conditions: 
 - The technician is an employee of a 
juridical person within the territory of another Member and is transferred 
to a commercial presence in F which 
has a contract with that juridical person.   (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 commercial 
presence in F and a letter from the 
juridical person within the territory 
of 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 International 
Migration 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 Limi tations on National Treatment Additional Commitments 
 (iii) for CPC 5111 only: Unbound except for 
B, D, DK, UK, S where: as indicated in 
the horizontal section, and subject to the following 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 invest igation work where:  
university degree and professional qualifications and three years' professional 
experience 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: CPC 621. S: CPC 
621+6113) 1) F: Unbound for traders and brokers working 
in market of national interest. 
 I: Unbound.  2)  None 
3)  None 
4) (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 brokers 
working in twenty (20) markets of national interest. 1) F: Unbound for traders and brokers working 
in market of national interest. 
 I: Unbound.  2)  None 
3)  None 
4) (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 : distri bution of arms, chemical products, explosives and precious metals  is excluded.  In Austria distribution of pyrotechnical goods, 
ignitable articles and blasting devices, fir earms, ammunition and military equipment, tobacco and tobacco products, pharmaceuti cal 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 Sw eden distribution of arms and retail 
sale of alcoholic beverage and pharmaceutical products is excluded.  
 S/DCS/W/EEC 
Page 74 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 Limi tations 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)  None 3) E, I, P:  Stat e monopoly on tobacco. 
F:  Wholesale pharmacies are authorized 
according to the needs of the population and within established quotas. State 
monopoly 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)  None 
4)  (i) and (ii): All Me mber States except FIN: 
Unbound except as indicated in the horizontal section and subject to the 
following specific limitations: 
 E, I, P:  Residence requirement.  
 FIN: None  
  (iii) Unbound  (iii) Unbound  
     
  S/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 Limi tations 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)  None 
3)
44 B:  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 and authorization can be denied in order to 
protect areas of particular historic and 
artistic interest. 
 1)  All Member States except A, FIN and S: 
unbound except for mail order: none  
 A, FIN and S: none 2)  None 
3)  None 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal 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 in 
clothing, shoes and foodstuffs that are not 
consumed at the point of sale45 
 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 c onditions 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 76 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 Limi tations on National Treatment Additional Commitments 
 4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following 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 the 
following limitations: 
S: Unbound 1) 2) 3) S: Unbound. 
4) (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 
 
FIN: None  
 (iii) Unbound (iii) Unbound  
5. EDUCATIONAL 
SERVICES (only privately funded 
services)    
A. Primary Education 
Services  (CPC 
921) 1) F: Condition of nationality.  However, third 
country nationals may obtain authorization 
from competent authorities to establish 
and direct an education institution and to 
teach. 
 FIN, S: Unbound 
 1) I: Condition of nationality for service 
providers to be authorized to issue State 
recognized diplomas. 
 FIN, S:  Unbound 
   
  S/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 Limi tations 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 to teach. 
I: Condition of nationality for service 
providers who are author ized to issue State 
recognized 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) Unbound   
 S/DCS/W/EEC 
Page 78 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 Limi tations 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 authorization from competent authorities to establish 
and direct an education institution and to 
teach. 
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 to 
teach. 
I: Condition of nationality for service 
providers to be authorized to issue State 
recognized diplomas. 
 GR: Condition of nationality for teachers. 1) FIN, S: Unbound. 
I: Condition of nationality for service 
providers to be authorized to issue State recognized 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) Unbound   
  S/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 Limi tations on National Treatment Additional Commitments 
C. Higher Education 
Services  (CPC 
923) 1) F: Condition of nationality. However, third 
country nationals can have authorization 
from competent authorities to establish and direct an education institution and to 
teach. 
 A, FIN, S: Unbound 2) A, FIN, S: Unbound 
3) E, I: Needs test for opening of private 
universities authorized to issue recognized diplomas 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 professors 
F: Condition of nationality. However, third 
country nationals may obtain authorization 
from competent authorities to establish 
and direct an education institution and to teach. 
I: Condition of nationality for service 
providers to be authorized to issue State recognized diplomas. 1) I: Condition of nationality for service 
providers to be authorized to issue State 
recognized 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 the 
following limitations: 
 A, FIN, S:Unbound   
 S/DCS/W/EEC 
Page 80 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 Limi tations on National Treatment Additional Commitments 
 (iii) Unbound except for F and L where: 
concerning the temporary entry of 
professors as indicated in the horizontal section and subject to the following 
specific limitations: 
F: The professors have obtained an 
employment contract from a university or 
other higher education institution. 
  - The work permit is delivered for a 
period not exceedi ng nine months 
renewable for the duration of the 
contract. 
  - Compliance with an economic needs 
test is required unless those 
professors are designated directly by the Minister in charge if higher 
education.   
  - The recruiting institution must pay a 
tax to the International Migration 
Office.  (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 of 
radio or television 
broadcasting) 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) Unbound   
  S/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 Limi tations on National Treatment Additional Commitments 
6. ENVIRONMENTAL 
SERVICES 
 (S: the offer does not 
include public 
works functions 
whether owned and operated by 
municipalities, 
state or federal governments or 
contracted out by 
these governments)    
A. Sewage Disposal 
 Services  (CPC 9401) 1)  Unbound* 
2) FIN: Unbound 
3)  FIN: Unbound 4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following limitations: 
FIN: Unbound 1)  Unbound
* 
2) FIN: Unbound 
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  
                                                      
 * 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 82 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 Limi tations on National Treatment Additional Commitments 
B. Refuse Disposal 
Services  (CPC 9402) 1)  Unbound* 
2) 3)  None 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section 1)  Unbound* 
2) 3) None 
4) (i) and (ii) All Member States except FIN: 
Unbound except as indicated in the 
horizontal 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: Unbound  A: commercial presence required 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: 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 and 
trucks.  Such services must be offered on a 
non-profit basis. 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the following limitations: 
A: commercial presence required 1)  Unbound for all Member States except 
FIN: None  
2)  None 
3)  None 4) (i) and (ii) All Member States except FIN: 
Unbound except as indicated in the 
horizontal 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 Limi tations 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: none 4) (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 required 1)  Unbound for all Member States except 
FIN: None   
2) 3) Unbound except A, FIN, S: none 4) (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 the 
following limitations: 
A: commercial presence required 1)  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 the 
horizontal 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) None 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following limitations: 
A: commercial presence required 1)  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 the 
horizontal section  
FIN: None  
  (iii) Unbound  (iii) Unbound  
     
 S/DCS/W/EEC 
Page 84 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 Limi tations 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 li mitations on market access and national treatme nt in the "all sectors" section of thi s schedule and to those relating to the 
subsectors listed below. 
3. The market access commitments in respect of modes (1) and (2) apply 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 ma rket access and national treatment commitments in respect of mode (4) on financial serv ices are those in the "all sectors" 
section of this schedule, except for Sweden in which cas e commitments are made in acco rdance with the Understanding . 
5. The admission to the market of new financial services or products 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, financ ial institutions incorporated in a Member State of the Community  must adopt a specific legal form. 
A. Insurance and 
Insurance-Related 
Services   1) A: Promotional activity and intermediation 
on behalf of a subsidiary not established 
in the Community or of a branch not 
established in Austria (except for reinsurance and retrocession) are 
prohibited.  
 A: Compulsory air  insurance  can be 
underwritten only by a subsidiary 
established in the Community or by a 
branch 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 on 
reinsurance and retrocession) which are 
written by a subsidiary not established in the Community or by a branch not 
established in Austria.  Exception from the 
higher tax can be granted.  The European 
Communities and their 
Member States undertake 
additional commitments as contained in the 
attachment. 
                                                      
 46 Unlike foreign subsidiaries, br anches established directly in a Member Stat e 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 cro ss-border services throughout the 
Community. Therefore, such branches receive an authorisation to operate in the territory of a Member State under conditions equ ivalent to those applied to domesti c financial institutions of that 
Member State, and may be required to satisfy a number of speci fic 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 th e 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 count ry of a commercial presence or to the provision of cross-border services from a thir d country;  consequently, a Memb er State may not apply these 
restrictions, including those concer ning establishment, to third-count ry subsidiaries established in  other Member States of the  Community, unless these restric tions can also be applied to 
companies or nationals of other Member St ates 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 Limi tations on National Treatment Additional Commitments 
  DK: No persons or companies (including 
insurance companies) may for business 
purposes in Denmark assist in effecting direct insurance for persons resident in 
Denmark, for Danish ships or for 
property in Denmark, other than insurance companies licensed by Danish 
law 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 may 
conclude insurance contracts in Germany 
relating to international transport only through 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 their 
branch in Finland may offer insurance 
services as referred to in sub-paragraph 3 
(a) of the Understanding.   
  FIN: The supply of insurance broker services 
is subject to a permanent place of 
business 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 86 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 Limi tations on National Treatment Additional Commitments 
  I: Insurance of risks relating to c.i.f. exports 
by residents in Italy may be underwritten 
only by insurance firms established in the Community. 
 I: Transport insurance of goods, insurance 
of vehicles as such and liability insurance regarding risks located in Italy may be 
underwritten only by insurance 
companies 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 liability 
can be underwritten only by firms established in the EC; only persons or 
companies established in the EC may act 
as intermediaries for such insurance business in Portugal. 
 S: The supply of direct insurance is allowed 
only through an insurance service 
supplier authorised in Sweden, provided 
that the foreign service supplier and the Swedish insurance company  belong to 
the same group of companies or have an 
agreement of cooper ation 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 Limi tations on National Treatment Additional Commitments 
 2) A:  Promotional activity and intermediation 
on behalf of a subsidiary not established 
in the Community or of a branch not established in Austria (except for 
reinsurance and retrocession) are 
prohibited. 
 A: Compulsory air  insurance can be 
underwritten only by a subsidiary 
established in the Community or by a branch established in Austria. 
 DK: Compulsory air transport insurance can 
be underwritten only by firms established in the Community. 
 DK: No persons or companies (including 
insurance companies) may for business purposes in Denmark assist in effecting 
direct insurance for persons resident in 
Denmark, for Danish ships or for property in Denmark, other than 
insurance companies licensed by Danish 
law 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. 2)  A: Higher premium tax is due for insurance 
contracts (except for contracts on 
reinsurance and retrocession) which are written by a subsidiary not established in 
the Community or by a branch not 
established in Austria. Exception from the higher tax can be granted.   
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  D: If a foreign insurance company has 
established a branch in Germany, it may 
conclude insurance contracts in Germany relating to international transport only 
through the branch established in 
Germany. 
 F: Insurance of risks relating to ground 
transport may be carried out only by 
insurance firms established in the Community.   
 I: Insurance of risks relating to c.i.f. exports 
by residents in Italy may be underwritten only by insurance firms established in the 
Community. 
 I: Transport insurance of goods, insurance 
of vehicles as such and liability insurance 
regarding risks located in Italy may be 
underwritten only by insurance companies 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 liability 
can be underwritten only by firms 
established in the EC; only persons or companies established in the EC may act 
as intermediaries for such insurance 
business in Portugal.    
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Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 3)  A: The licence for branch offices of foreign 
insurers has to be denied if the insurer, in 
the home country, does not have a legal form corresponding or comparable to a 
joint stock company or a mutual 
insurance association. 
 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 States 
of the European Community shall be 
submitted to the authorisation of the Minister of Finance. 
 E: Before establishing a branch or agency in 
Spain to provide certain classes of insurance, a foreign insurer must have 
been authorised to operate in the same 
classes of insurance in its country of origin for at least five years.  3)  FIN: The general agent of the foreign insurance 
company shall  have his place of residence 
in Finland, unless the company has its head office in the European Community.  
 S: Non-life insurance undertakings not 
incorporated in Sweden conducting business in Sweden are - instead of being 
taxed according to the net result - subject 
to taxation based on the premium income from direct insurance operations. 
 S: A founder of an insurance company shall 
be a natural person resident in  the European Community  or a legal entity 
incorporated in  the European Community.  
  E, GR:   The right of establishment does not 
cover the creation of representative 
offices or other permanent presence of 
insurance 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 the promoters and members of the board of 
directors and the supervisory board of an 
insurance company shall have their place of residence in the European Community, 
unless the Ministry of  Social Affairs and 
Health has granted an exemption.    
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  FIN: Foreign insurers cannot get a licence in 
Finland as a branch to  carry on statutory 
social insurances (statutory pension insurance, statutory accident insurance).    
  F: The establishment of branches is subject 
to a special auth orisation for the 
representative of the branch. 
 I: Access to actuarial profession through 
natural persons only. Professional 
associations (no incorporation) among natural persons permitted. 
 I: The authorisation of the establishment of 
branches is ultimately subject to the evaluation 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 fo rmed in accordance 
with the law of a Community Member 
State. 
 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.  
   
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Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
specific 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 the 
following 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 for 
the last two years unless being a national of 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 boar d of directors of a 
company.  However, the Minister of Business and Industry may grant 
exemption from this requirement.  
Exemption is granted on a non-discriminatory basis. 
 E, I: Residence requirement for actuarial 
profession.  
 (iii) Unbound  (iii) Unbound  
     
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Sector or Sub-sector Limitations on Market Access Limi tations 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 advisory services. 
 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 normally requires that the entity be incorporated or 
be a partnership or a sole trader, in each 
case with a head/registered office in Ireland (authorisation may not be 
required in certain cases, e.g. where a 
third country service provider has no commercial presence in Ireland and the 
service is not provided to private 
individuals), or (II) authorisation in another Member State in accordance with 
the EC Investment Services Directive. 1)  None 
 
  
 
  
 
  
 
  
 The European 
Communities and their 
Member States undertake additional commitments as 
contained in the 
attachment. 
 
                                                      
 47 I: Provision and transfer of financial information and financ ial data processing entailing trad ing of financial instruments ma y be prohibited where the protection of investors is likely to 
be seriously prejudiced. Only authorised ba nks and investment firms must comply with  conduct of business rules in providing inv estment advice concerning financ ial instruments and advice to 
undertakings on capital structure, industria l strategy and related matters, and advice and service relating to mergers and acqu isition of undertakings. Advisory activity should not include asset 
management.  
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 2)48  
 D: Issues of securities denominated in 
Deutschmarks can be lead managed only by a credit institution, subsidiary or 
branch, established in Germany. 
 FIN: Payments from governmental entities 
(expenses) shall be transmitted through 
the Finnish Postal Giro system, which is 
maintained 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 depository 
services involving the administration of interest and principal payments due on 
securities issued in Greece. 
 UK: Sterling issues, including privately led 
issues, can be lead managed only by a 
firm established in the European 
Community. 2)  None 
 
  
 
  
 
  
 
   
 
  
 
                                                      
 48 I: Authorised persons enabled to conduct collective asset management are deemed re sponsible for any inve stment 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 Limi tations on National Treatment Additional Commitments 
 3)  All Member States : 
  - The establishmen t of a specialised 
management company is required to perform the activities of 
management 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 and 15.1 of the UCITS Directive, 
85/611/EEC). 3)  F: In addition to French credit institutions, 
issues denominated in French francs may 
be lead managed only by French subsidiaries (under French law)  of 
non-French banks which are authorised, 
based on sufficient means and commitments in Paris of the candidate 
French subsidiary of a non-French bank. 
These conditions apply to lead banks running the books. A non-French bank 
may be, without restrictions or 
requirement to establish, jointly-lead or co-lead manager of Eurofranc bond issue.   
  A: Only members of the Austrian Stock 
Exchange may engage in securities trading at the Stock Exchange. 
 A: For trading in foreign exchange and 
foreign currency authorisation of the Austrian National Bank is required. 
 A: Mortgage bonds and municipal bonds 
may be issued by banks specialised and 
authorised for this activity. 
 A: For carrying out services of pension fund 
management a specialised company only 
for this activity and incorporated as a 
stock 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 States 
of the European Community shall be 
submitted to the authorisation of the Minister of Finance.  I: Representative offices of foreign 
intermediaries cannot carry out activities aimed at providing investment services. 
 S:  founder of a banking company shall be a 
natural person resident in  the European Community or a foreign bank.  A founder 
of a savings bank shall be a natural person 
resident in  the European Community.   
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  DK: Financial institutions may engage in 
securities trading on the Copenhagen 
Stock Exchange only through subsidiaries incorporated in Denmark. 
 E: Financial institutions may engage in 
securities trading in s ecurities listed on an 
official stock exchange or in the 
government securities market only 
through securities fi rms incorporated in 
Spain. 
 FIN: At least one half of the founders, the 
members of the board of directors, the supervisory board and the delegates, the 
managing director, the holder of the 
procuration and the person entitled to sign in the name of the credit institution 
shall have their place of residence in the 
European Community, unless the Ministry of Finance grants an exemption. 
At least one auditor shall have his place 
of 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 be 
granted under the conditions set by the 
Ministry of Finance.    
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  FIN: Payments from governmental entities 
(expenses) shall be transmitted through 
the Finnish Postal Giro System, which is maintained 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 Athens Stock Exchange only through stock 
exchange firms incorp orated in Greece.    
  GR: For the establishment and operations of 
branches a minimum amount of foreign exchange must be imported, converted 
into drachmas and kept in Greece as long 
as a foreign bank continues to operate in Greece: 
  - Up to four (4) branches this 
minimum is currently equal to half of the minimum amount of share 
capital required for a credit 
institution to be incorporated in 
Greece; 
  - For the operation of additional 
branches the minimum amount of 
capital must be equal to the 
minimum share capital required for a credit institution to be 
incorporated in Greece.    
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  I: In providing the activity of door-to-door 
selling, intermediaries must utilise 
authorised financial salesmen resident within the territory of  a Member State of 
the European Communities.   
  I: Clearing and settlement of securities may 
be conducted only by the official clearing 
system. A company authorised by the 
Bank of Italy in ag reement with Consob 
could be entrusted with the activity of clearing, up to the final settlement of 
securities.  
 I: The public offer of securities (as provided 
for under Art. 18 of Law 216/74) other 
than shares, debt securities (including 
convertible debt securities) can only be made by Italian limited companies, 
foreign companies duly authorised, 
public bodies or companies belonging to local authorities whose assigned capital is 
not 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 for 
shares, securities of a participating nature 
and other bonds traded in a regulated market.    
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Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  I: In the case of collective investment 
schemes other than harmonised UCITS 
under the directive 85/611/EEC, the trustee/ depositary  is required to be 
incorporated in Italy or in another 
Member State of the European  Community, being established through a 
branch in Italy. Only banks, insurance 
companies, securities investment companies having their legal head office 
in the European Community may carry 
out activity of pension fund resources management. Management companies 
(closed-end funds and real estate funds) 
are also required to be incorporated in Italy.    
  IRL: In the case of collective investment 
schemes constituted as unit trusts and 
variable capital companies (other than undertakings for collective investment in 
transferable securities, UCITS), the 
trustee/depositary and management 
company is required to be incorporated in 
Ireland or in another Member State of the Community. In the case of an investment 
limited partnership, at least one general 
partner must be incorporated in Ireland.    
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  IRL: To become a member of a stock 
exchange in Ireland, an entity must either 
(I) be authorised in Ireland, which requires that it be incorporated or be a 
partnership, with a head/registered office 
in Ireland, or (II) be authorised in another Member State in accord ance with the EC 
Investment 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 or be a partnership or a sole trader, in each 
case with a head/registered office in 
Ireland (the supervisory authority may also authorise branches of third country 
entities), or (II) authorisation in another 
Member State in accord ance with the EC 
Investment Services Directive.   
  P: The establishment of non-EC banks is 
subject to an authorisation issued, on a 
case-by-case basis, by the Minister of 
Finance. The establishment has to 
contribute to increase the national banking system's effi ciency or has to 
produce significant effects on the 
internationalisation of the Portuguese economy.    
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Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  P:  The services of venture capital may not 
be provided by branches of venture 
capital companies having their head office in a non-EC co untry. Broker-dealer 
services on the Lisbon Stock Exchange 
may be provided by broker and dealer companies incorporated in Portugal or by 
branches of investment firms authorised 
in another EC country and authorised in their home country to provide those 
services. Broker and dealer services in 
the Oporto Derivatives Exchange and in the OTC market may not be provided by 
branches of non-EC broker/dealer 
companies.  Pension fund management  may be provided only by companies 
incorporated in Portugal and by insurance 
companies established in Portugal and authorised to take up the life insurance 
business.   
  UK: Inter-dealer brokers, which are a category 
of financial institutions dealing in 
Government debt, are required to be 
established in the European Community and separately capitalised. 
 S: Undertakings not incorporated in Sweden 
may establish a commercial presence only through a branch, and in case of 
banks, also through a representative 
office.    
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Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  
 4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
specific 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 two 
thirds of the administrators, and also, 
when the securities firm has a Supervisory Board or Council, for the 
members of such board or its 
Director-General, and no less than two thirds of the members of the supervisory 
Council. 
 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 the 
following 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 SOCIAL 
SERVICES    
A. Hospital Services  (CPC 
9311) 1)  Unbound 
2) FIN, S: Unbound 1)  Unbound 
2) FIN, S: Unbound  
 3) FIN, S: Unbound. 
 B:  The number of beds and use of heavy 
medical equipment is limited on the basis of a health plan.  Th e needs test is in 
function of the degree of specialization, 
their capacity and equi pment.  The criteria 
are fixed, arithmetical rules or formulae 
designed to calculate the needs in function 
of the population, age scale, death rate and geographical spread. 3) FIN, S: Unbound.   
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Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  A: Limitation of the number of beds;  
authorization required according to the 
national health-service plan is based on the criteria of need;  when authorizing the 
establishment of hospitals due 
consideration on a case-by-case basis is taken of the density of population, existing 
facilities, traffic infrastructure, 
topographical conditions  and the distance 
between 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 plan 
established on the basis of needs. 
  - needs test taking into account the 
population and already existing 
healthservices in the given health regions.   
  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 maximum 
number of beds related to the population of each health region. 
 E: Prior authorization is required by the 
"Comunidades Autónomas" based on an economic    
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Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4) (i) and (ii): Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
 FIN, S:  Unbound. 
 F:  Access to management functions is subject 
to prior authorization.  In granting the authorization conditions such as 
professional experience and skills, 
availability of local managers and degree of 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 the 
following limitations: 
 FIN, S: Unbound.  
  (iii) Unbound  (iii) Unbound  
 B.  Other human health 
services  provided 
though residential 
health facilities like 
health resort hotels and therapeutic 
bath services (CPC 
93193)  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 section 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 section  
  (iii) Unbound  (iii) Unbound   
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Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
C. Social Services  
 (All Member States 
except A: Only Convalescent and Rest 
Houses, Old People's 
Homes. A:  all CPC 933) 1)  Unbound 
2) FIN, S: Unbound 
3) 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 the 
following specific limitations: 
 FIN, S:  Unbound 
 F: Access to management function is subject 
to prior authorization.  In granting the authorization conditions such as 
professional experience and skills, 
availability of local managers and degree of specialization required, are taken into 
consideration. 
 A: commercial presence required 1)  Unbound 
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 limitations: 
 FIN, S:  Unbound.  
  (iii) Unbound  (iii) Unbound   
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9. TOURISM AND 
TRAVEL RELATED 
SERVICES    
A. Hotels, Restaurants 
 and Catering  (CPC 
641, 642, 643) 
 (excluding catering in 
transport services 
sector except in A, FIN, 
S) 1)  All Member States except A and FIN: 
unbound except for catering: none 
 FIN: None 
 A: Unbound  2)  None 
3) E, GR, P:  Authorization can be denied in order 
to protect areas of particular historic and artistic interest.  
 I: Local economic needs test on opening of 
new bars, cafés and restaurants; authorization can be denied in order to 
protect areas of particular historic and 
artistic interest. 1)  All Member States except A, FIN and S: 
Unbound except for catering: none 
 FIN and S: None 
 A: Unbound 2)  None 
3)  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 is 
possible only if the company has a 
permanent base in Belgium  (siège d'opérations permanent) and if the person 
directing the daily operations (or the 
person asking for the authorization) is an EC national.  1)  None 
2)  None 
3)  None   
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  P: Requirement of constitution of a 
commercial company having its corporate 
base in Portugal. 
 I: Economic needs test. 
 FIN: Licence of the National Consumer 
Administration is required.  Licence may be granted only to Finnish citizens and 
Finnish 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 may 
be granted only to Finnish citizens and Finnish 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 the horizontal section and subject to the 
following 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 as 
guides in specific locations) where for A, 
B, D, DK, I, IRL, S:  professional certificate and three years' professional 
experience.  
 I: Compliance with an economic needs test 
is required    
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C. Tourist Guides 
Services  (CPC 7472) 1) A, I, P:  Unbound. 
2)  None 
3)  None 4) (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 of 
tourist guides. 
GR, E, F, I, P:  Access to the activity is subject to 
condition of nationality. 1) A: Unbound 
2)  None 
3)  None 4) (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 AND 
SPORTING 
SERVICES (other than Audio-visual Services)    
A. Entertainment Services  
 (including Theatre, 
Live Bands and Circus 
Services)(CPC 9619) 1)  Unbound for all Member States except for 
A and S: none  
2) FIN: Unbound 
3) FIN: Unbound 
 1)   Unbound for all Member States except for 
A and S: none  
2) FIN: Unbound 
3) 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.   
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 4) (i) and (ii): Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
 FIN: Unbound 
 F:  Access to management functions is subject 
to authorization by the competent authorities.  Condition of nationality for 
managers of entertainment enterprise if 
authorization for more than two years is required. 
 I: Economic needs test. 4) (i) and (ii): Unbound except as indicated in the 
horizontal section and subject to the 
following limitations: 
 FIN: Unbound  
  (iii) Unbound except for A and F where: as 
indicated in the horizontal section and subject to the following specific 
limitations:  (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 persons shall not exercise any other commercial 
activity in Austria.   
  F: - The artists have obtained an 
employment contract from an 
authorized entertainment enterprise. 
  - The work permit is delivered for a 
period not exceedi ng nine months 
renewable for a duration of three months. 
  - Compliance with an Economic Need 
Test is required. 
   The entertainmen t enterprise must 
pay a tax to the International 
Migration 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 Limi tations on National Treatment Additional Commitments 
B. News and Press 
Agency Services  
(CPC 962) 1)  None 
2)  None 
3) F: Foreign participation in companies 
publishing publications in the French 
language 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 fi xed to multimedia 
ownership. Foreign companies may not 
control publishing or broadcasting companies: foreign equity participation 
limited 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 form 
of "Sociedade Anónima", must have the 
social capital in the form of nominal stock. 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
 P: Nationality requirement for administrators 
and managers. 1)  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. 
4) (i) and (ii): All Member States except FIN: 
Unbound except as indicated in the 
horizontal section  and subject to the 
following limitations: 
 S: Residency requirements for publisher and 
owner of publishing or printing company.  
 FIN: None  
  (iii) Unbound  (iii) Unbound   
 S/DCS/W/EEC 
Page 110 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 Limi tations 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 horizontal 
section 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 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 gambling 
and betting services. A: 
CPC 964 excluding ski school services and 
mountain guide 
services, gambling and betting services. FIN: 
CPC 964, except as 
regards i.e. gambling, 
coin machines and like 
activities. S: CPC 964 except for gambling 
activities) 1)  None 
2)  None 
3)  None 
4) (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)  None 
3) 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) Unbound   
  S/DCS/W/EEC
 Page 111Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
11. TRANSPORT 
SERVICES    
C. Air Transport Services     
d) Maintenance and 
Repair of Aircraft and 
parts thereof 1)  Unbound for all Member States except 
 A: none 
2) 3)  None 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section 1)  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 the 
horizontal section  
 FIN: None  
  (iii) Unbound  (iii) Unbound  
 Sales and Marketing 1)  None 
2)  None 3)  None 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section  1)  For distribution through CRS of air 
transport services provided by CRS parent carrier:  unbound. 
2)   None 
3)  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 the 
horizontal section  
 FIN: None   
  (iii) Unbound  (iii) Unbound   
 S/DCS/W/EEC 
Page 112 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 Limi tations on National Treatment Additional Commitments 
 Computer Reservations 
System 1)  None 
2)  None 
3)  None 4) (i) and (ii) Unbound except as indicated in the 
horizontal section 1)  For obligations of parent or participating 
carriers in respect of a CRS controlled by 
an air carrier of one or more third countries:  unbound. 
2)  None 
3)  For obligations of parent or participating 
carriers in respect of a CRS controlled by 
an air carrier of one or more third 
countries:  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 infrastructure 
facilities, subject to space and capacity 
constraints49 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the following specific limitations: 
 A: Unbound 1)  Unbound* 
2) A: Unbound 
3) A:  Unbound 
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 
 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 Limi tations 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 and 
71223. S: cabotage 
excluded) 1)  Unbound 
2) A: Unbound  3)  All Member States except FIN and S: for 
transport within a Member State 
(cabotage), by a carrier established outside that Member State: unbound except for 
rental 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 applicants 
financial situation, experience and capability to supply the services. 
Limitations on the use of leased vehicles 
for such operations. 
  - For 7122:  
 E:  Economic needs test. 1)  Unbound 
2) A: Unbound  3)  All Member States except FIN and S: 
unbound for transport within a Member 
State (cabotage), by a carrier established outside that Member State. 
 A: Unbound 
 S: 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 servi ce suppliers in the local geographic area.  
 S/DCS/W/EEC 
Page 114 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 Limi tations 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 Limi tations on National Treatment Additional Commitments 
 4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
 A: Unbound 
 DK:  Citizenship requirement for managers. 
 P:  Nationality requirement for specialist 
personnel. 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 
 FIN: None  DK: Residence requirement for managers.  
  (iii) Unbound  (iii) Unbound  
b) Freight Transportation 
(CPC 7123.  S: cabotage excluded) 1)  Unbound 
2) A:  Unbound 3)   All Member States except FIN: unbound 
for transport within a Member State by a 
carrier established in another Member State. 
 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 applicants 
financial situation, experience and 
capability to supply the services. Limitations on the use of leased vehicles 
for such operations. 
4)  (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following limitations: 
 A: Unbound 1)  Unbound 
2) A: Unbound 3)  All Member States except FIN: unbound 
for transport within a Member State by a 
carrier established in another Member State. 
 A, E: Unbound. 
 S: Requirement on established utilities to use 
vehicles with national registration. 
4)  (i) and (ii): All Me mber States except FIN: 
Unbound except as indicated in the horizontal section  and subject to the 
following limitations: 
 A: Unbound 
 FIN: None  
  (iii) Unbound  (iii) Unbound   
 S/DCS/W/EEC 
Page 116 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 Limi tations on National Treatment Additional Commitments 
d) Maintenance and 
Repair of Road 
Transport Equipment   
 (All Member States 
except A and FIN: CPC 
6112. A: 6112+8867. FIN 6112 and parts of 
88) 1)  All Member States except FIN and S: 
None 
 FIN and S: Unbound 2)  None 
3) S: Operators allowed to establish and 
maintain their own terminal infrastructure facilities, subject to space and capacity 
constraints. 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section  1)  All Member States except FIN and S: None  
 FIN and S: Unbound 
2)  None 3)  None 
4) (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 following limitations 
S:  Unbound 1)  Unbound* 
2) 3) 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 
 S: Unbound 
 FIN: 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 Limi tations on National Treatment Additional Commitments 
c) Freight Transport 
Agency/Freight 
Forwarding Services (CPC 748) 1) 2) 3) S: Unbound 
4) (i) and (ii) Unbound except as indicated in the 
horizontal section and with the following limitations 
 S: Unbound 1) 2) 3) 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: 
 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: Unbound 1) 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: Unbound 
 FIN: None  
  (iii) Unbound  (iii) Unbound  
I. Other Transport 
Services  
 (Provision of 
Combined Transport 
Service) 
 1)  Unbound for all Member States except for 
  FIN:  none 
2) A, S: Unbound 3)   None, without prejudice to the limitations 
affecting any given mode of transport 
except in A, S: unbound. 
 1)  Unbound for all Member States except for 
  FIN:  none 
2) A, S: Unbound 3)   None, without prejudice to the limitations 
affecting any given mode of transport 
except 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 feasible  
 S/DCS/W/EEC 
Page 118 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 Limi tations on National Treatment Additional Commitments 
 4) (i) and (ii) Unbound except as indicated in the 
horizontal section and subject to the 
following limitations: 
 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 Unbound. 
 FIN: None  
  (iii) Unbound  (iii) Unbound  
12. OTHER SERVICES NOT 
INCLUDED 
ELSEWHERE 
- 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 in 
the horizontal section  
 
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 in 
the 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 in 
the horizontal section 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 in 
the 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 in 
the horizontal section 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 in 
the horizontal section  
  (iii) Unbound  (iii) Unbound   
  S/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 Limi tations on National Treatment Additional Commitments 
 - Services related to the 
sale of equipment or to 
the assignment of a patent 1), 2), 3) Unbound 
4)  (I) and (ii):  Unbound  
 (iii)  Unbound except for F concerning the 
temporary entry of tec hnicians where:  as 
indicated in the horizontal section and 
subject to the following specific limitations: 
   - The technician is an employee of a 
juridical person within the territory of another Member, and 
  - that juridical person manufactures 
equipment and has sold that equipment to a commercial presence 
in France, or 1), 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 in France. 
  - the technician is in charge of 
supervising the construction of the equipment, or of ensuring the 
preparation for the exploitation of the 
patent. 
   - the work permit is delivered for a 
period not exceeding six months.   
   - the technician presents a work 
certificate from the commercial 
presence in France and a letter from the juridical person within the 
territory of another Member 
demonstrating its agreement to the transfer. 
   - the commercial presence in France 
must pay a tax to the International Migration 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 Professionnelle 
SEL Société d'Exercice Libéral 
SNC Société en Nom Collectif 
SCS Société en Commandite Simple 
SARL Sociét é à Responsab ilité Limitée 
SCA Société en Commandite par Actions 
SA Société Anonyme 
N.B.:
 Toutes ces sociétés sont do tées de la personnalité morale 
 
Germany  
 GmbH & CoKG Kommanditgesellschaft, bei de r der persönlich haftende Gesellschafter  
 eine GmbH (a stock company with limited responsibility) ist. 
EWIV Europäische Wirtschaftliche Inte ressenvereinigung (European Economic  
 Interest Grouping) Italy
 
 
SPA Società per Azioni (joint stock company) 
SRL Società a Respons abilità Limitata (company w ith limited responsibility) 
 
For Italy the following professional services are covered in the EC offer: 
Ragionieri-periti commerciali Bookkeeping accounting-auditing 
Commercialisti Bookkeeping-accounting-auditing 
Geometri Surveyors 
Ingegneri Engineers 
Architetti Architects 
Geologi Geologists 
Medici Doctors 
Farmacisti Pharmacists 
Psicologi Psychologists 
Veterinari Veterinarians 
Biologi Biologists 
Chimici Chemists 
Periti agrari Agricultural experts 
Agronomi Agronomists 
Attuari Actuarists 
 S/DCS/W/EEC 
Page 122  
 
  
ADDITIONAL COMMITMENT BY THE EUROPEAN COMMUNITIES
 
AND THEIR MEMBER STATES  
 
SCOPE 
 The following are definitions an d principles on the regulatory framework for the basic 
telecommunications services underpinning the ma rket 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 telecommuni cations 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 technica lly substituted in order to provide a service. 
 
A major supplier  is a supplier which has the ability to materially affect the terms of participation 
(having regard to price and supply) in the relevant market for basic telecommun ications services as a 
result of:   a) control over essential facilities;  or  
 b) 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 continui ng 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 competitors with anti-competitive results; and   
 c) not making available to other services s uppliers on a timely basis technical information 
about essential facilities an d commercially relevant inform ation which are necessary for 
them to provide services. 
 2. INTERCONNECTION 
 
2.1. This section applies to linking with supp liers providing public tel ecommunications 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 feas ible point in the network.  Such interconnection is provided
54: 
 
 a) under non-discriminatory terms, cond itions (including tec hnical standards and 
specifications) and rates and of a quality no less favourable than that provided for its 
own like services or for like services of non-affiliated se rvice suppliers or for its 
subsidiaries or other affiliates55; 
 
 b) in a timely fashion, on terms, co nditions (including technical standards and 
specifications) and cost-oriented rates that are transparent, reasonable, having regard to economic feasibility, and suffi ciently 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 interconnec tion 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 availa ble either its interconnection 
agreements or a reference interconnection offer.  2.5. Interconnection : dispute settlement
: 
 
 A service supplier requesting in terconnection with a major supplie r will have recourse, either : 
  a) at any time or  
 b) after a reasonable period of time which has been made publicly known to an 
independent domestic body, whic h may be a regulatory body as referred to in paragraph 
5 below, to resolve disputes regarding a ppropriate terms, cond itions and rates for 
interconnection within a reasonable period of time, to the extent that these have not 
been established previously. 
                                                     
 
54 Suppliers of services or networks not generally avai lable to the public, such as closed user groups, have 
guaranteed rights to connect with the publ ic telecommunications transport netw ork or services on terms, conditions 
and 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 transpar ent national licensing provisions, where such differences 
can be objectively justified because these se rvices 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 comp etitively 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 require d 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 th e 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 carr ied out in an objective, 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 us es 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, thro ugh 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 wher e such applications are re fused, the Member State 
authority will make its best endea vours to notify the undertaking in qu estion and give the reasons for the 
refusal of the application. 
 
c) The supervisory authorities of  the Member States 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 insuranc e underwriting business, 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 States 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 States note that, as  regards motor insurance, under 
EC law as in force on 31 December 1997, and without pr ejudice to future legisl ation, 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 legi slation, the prior approval by national supervisory 
authorities of policy conditi ons and scales of premiums that an insurance undertaking intends to use is 
generally not required.  g) The European Communities and their Member States note that under EC law, as in force on 31 December 1997, and without prejudice to future legi slation, the prior approval by national supervisory 
authorities of increases in premiu m 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 for licenses to co nduct banking activities, through the 
establishment in a Member State of a subsidiary in accordance with the le gislation of that Member State, 
by an undertaking governed by the laws of a third coun try. 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 thei r best endeavours to respond without undue delay to requests for 
information by applicants on the status of comple te applications for lice nses 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. 
 
c) In application of the relevant EC Directives, Member States will make their best endeavours to 
consider within 6 months complete applications for licenses to conduct inve stment services in the 
securities field, as defined in th e Investment Services Di rective, 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. In cases wher e such applications are re fused, 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 re spond without undue delay to requests for 
information by applicants on the stat us of complete applications for licenses to conduct investment 
services in the securities area, through the establishment in a Member State of a subsidiary in 
accordance with the legisl ation of that Member State, by an unde rtaking governed by the laws of a third 
country.
 
 
 
 
  
  S/DCS/W/EEC
 Page 127EUROPEAN COMMUNITIES AND THEIR MEMBER STA TES - LIST OF ARTICLE II (MFN) EXEMPTIONS 
 
 
Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Audiovisual services – Distribution of 
audiovisual works Redressive duties which may be 
imposed in order to respond to 
unfair pricing practices, by certain 
third 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 or actions affecting EC audiovisual 
services, products or service 
providers, in response to corresponding or comparable 
actions taken by other Members. All Members Indefinite 
The need for 
exemption will lapse together with 
corresponding 
exemption from other Members Need to protect the European 
Communities and their Member States 
from adverse, unfair or unreasonable unilateral actions from other Members 
Audiovisual Services – Production and 
distribution of 
audiovisual works 
through broadcasting 
or other forms of transmission to the 
public. Measures which define works of 
European origin, in such a way as 
to extend national treatment to 
audiovisual works which meet 
certain linguistic and origin criteria 
regarding access to broadcasting or similar forms of transmission. Parties to the Council of 
Europe Convention on 
Transfrontier Television or 
other European countries 
with whom an agreement 
may be concluded. Indefinite. 
Exemption needed, 
for certain countries, 
only until an 
economic integration 
agreement is concluded or 
completed. The measures aim, within the sector, to 
promote cultural values both within EC 
Member States and with other countries 
in Europe, as well as achieving linguistic 
policy objectives    
 S/DCS/W/EEC 
Page 128 
Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Audiovisual Services - 
Production and 
distribution of cinematographic works 
and television 
programmes Measures based upon government-
to-government framework 
agreements, and plurilateral agreements, on coproduction of 
audiovisual works, which confer 
National Treatment to audiovisual works covered by these 
agreements, in particular in relation 
to distribution and access to funding. All countries with whom 
cultural cooperation may 
be desirable (agreements already exist, or are being 
negotiated, 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 e Principe, Senegal, States 
in Central, Eastern and 
South-Eastern Europe, Switzerland,Tunisia, 
Turkey, Venezuela).   
Audiovisual Services - 
Production and 
distribution of 
television programmes and cinematographic 
works Measures 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 an economic integration 
agreement is 
concluded or completed. These programmes aim at preserving 
and promoting the regional identity of 
countries within Europe which have 
long-standing cultural links  
  S/DCS/W/EEC
 Page 129Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Audiovisual -
Distribution services Waiver of the requirement in Spain 
to obtain licences for the 
distribution of dubbed films of non-Community origin, granted to films 
of European origin which are 
especially recommended for children's audiences. Parties to the Council of 
Europe Indefinite. 
Exemption needed 
for certain countries, until an economic 
integration 
agreement is concluded or 
completed. The measure aims at promoting 
European cultural values and linguistic 
policy objectives toward the youth. 
Audiovisual services:  
television and radio 
broadcasting services Foreign participation in companies 
in Italy exceeding 49% of the 
capital 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 and 
distribution of 
cinematographic works and television 
programmes in Nordic 
countries Measures taken in Denmark that 
are adopted for the implementation 
of benefits in conformity with such 
support programmes as the NORDIC FILM and TV FUND in 
order to enhance production and 
distribution of audiovisual works produced in Nordic countries. Finland, Norway, Sweden, 
Iceland Indefinite Preservation and promotion of the 
regional identity of the countries 
concerned 
Audiovisual services; 
production and distribution of 
cinematographic works 
and television programmes in Nordic 
countries Measures taken in Finland that are 
adopted for the implementation of benefits in conformity with such 
support programmes as the 
NORDIC FILM and TV FUND in order to enhance production and 
distribution of audiovisual works 
produced in Nordic countries Nordic countries Indefinite Preservation and promotion of the 
regional identity of the countries concerned  
 S/DCS/W/EEC 
Page 130 
Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Audiovisual services; 
production and 
distribution of cinematographic works 
and television 
programmes in Nordic countries Measures taken in Sweden that are 
adopted for the granting of 
broadcasting facilities for programmes from Nordic countries 
and for the financing of and 
implementation of benefits from such support programmes as the 
NORDIC FILM and TV FUND 
which are intended to enhance production and distribution of 
audiovisual works produced in 
Nordic countries Nordic countries Indefinite Preservation and promotion of the 
regional identity of the countries 
concerned 
Road transport - passenger and freight Provisions in existing or future 
agreements on international road 
haulage (including combined 
transport - road/ra il) and passenger 
transport, concluded between the 
EC or their Member States and 
third countries, which:  
- reserve or limit the provision 
of a transport service between the contracting parties or 
across the territory of the 
contracting parties to vehicles registered in each contracting 
party
56; 
 - provide for tax exemption for 
such vehicles. Switzerland, States in 
Central, Eastern and 
South-Eastern Europe and 
all Members of the Commonwealth of 
Independent States, 
Albania,  Turkey, Lebanon, Israel, Syria, 
Jordan, Egypt, Tunisia, 
Algeria, Morocco, Cyprus, Malta, Iran, Afghanistan, 
Iraq, Kuwait Indefinite 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 regardin g 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 II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Road transport; 
passengers and freight Provisions of existing and future 
reciprocal bilateral and plurilateral 
agreements on international road transport (including combined 
transport, road/rail) reserving 
cabotage transport in Finland All countries with which 
bilateral or plurilateral 
agreements are in force Indefinite  Regional specificity of the road transport 
services 
Road Transport 
(passengers and freight) VAT-exemption in Austria is 
limited to international passenger transport carried out by foreign 
entrepreneurs by means of motor 
vehicles registered in countries 
indicated in column 3) Successor States of former 
Yugoslavia, Poland, Switzerland, successor 
States of the former USSR 
(with the exception of the 
Baltic States, Azerbaijan, 
Georgia, Moldova and Uzbekistan), Czech 
Republic, Slovak Republic, 
Hungary Indefinite Reciprocity;  facilitating of the 
development of international touring 
Road transport - 
passenger and freight Exemption from vehicles tax in 
Austria under certain conditions on 
the grounds of declarations of reciprocity limited to vehicles 
registered 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 freight Exemption from vehicles tax in 
Austria under certain conditions on 
the grounds of de facto reciprocity limited to vehicles registered in the 
countries indicated in column 3) Bulgaria, Israel, Monaco, 
San Marino, Turkey, 
Hungary, Vatican City, United States Indefinite Reciprocity;  facilitating of the 
development of international touring 
and/or international transport of goods 
Road transport services - Freight 
 (CPC 7123) Authorization for the establishment 
of a commercial presence in Spain 
may be refused to service suppliers, 
whose country of origin does not 
accord effective market access to All countries Indefinite Need to  ensure effective market access 
and equivalent treatment for Spanish 
service suppliers  
 S/DCS/W/EEC 
Page 132 
Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Spanish service suppliers 
CRS and sales and marketing of air 
transport services Provision of Article 7 of 
Regulation (EC) No. 2299/89, as 
amended by Regulation (EC) No. 
3089/93, whereby the obligations 
of CRS system vendors or of parent 
and participating air carriers shall 
not apply where equivalent treatment to that applied under the 
Regulation is not accorded in the 
country of origin of the parent 
carrier 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 
transport Measures based upon existing or 
future agreements on access to 
inland waterways (incl. agreements following the Rh ine-Main-Danube 
link), which reserve traffic rights 
for operators based in the countries concerned and meeting nationality 
criteria regarding ownership. Switzerland, States in 
Central, Eastern and 
South-Eastern Europe and all Members of the 
Commonwealth of 
Independent States. Indefinite. 
Exemption needed, 
for certain countries, only until an 
economic integration 
agreement is concluded or 
completed. To regulate transport capacity on inland 
waterways taking into account 
geographic specificity. 
Internal waterways 
transport Regulations57 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, Po rtugal, Spain and United 
Kingdom. 
  
  S/DCS/W/EEC
 Page 133Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Inland Waterways 
Transport (passengers 
and freight) In Austria: 
a) Certain traffic rights are reserved 
for vessels of the countries indicated in column 3) (nationality 
requirements regarding ownership) 
 b) Recognition of certificates and 
licences of the countries indicated in 
column 3) Bulgaria, Hungary, 
successor States of former 
Yugoslavia, Romania, Czech Republic, Slovak 
Republic, successor States 
of former USSR, Netherlands, Federal 
Republic of Germany Indefinite;  the 
exemption applies to 
existing and new measures Historical development;  specific regional 
aspects 
Maritime transport; 
cabotage Reciprocal existing and future 
measures taken in Finland 
exempting vessels registered under 
the foreign flag of a specified other country from the general prohibition 
to operate cabotage transport in 
Finland All countries Indefinite Regional specificity of the maritime 
cabotage transport 
Maritime transportation Reciprocal measures taken in 
Sweden based upon existing or 
future agreements exempting vessels registered under the foreign flag of a 
specified other country from the 
general prohibition to operate cabotage traffic All countries with which 
bilateral or plurilateral 
agreements are in force Indefinite To regulate cabotage traffic based on 
reciprocal agreements 
Rental/leasing services 
without operators, relating to ships 
(CPC 83103). 
Rental of vessels with crew  
(CPC 7213, 7223). Chartering in of foreign ships by 
consumers resident in Germany may 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 II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Publishing  
(Part of CPC 88442) Foreign participation in companies 
in Italy exceeding 49% of the 
capital 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 voting rights 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 
insurance Measures based on a bilateral 
agreement between the European 
Communities58 and Switzerland on 
direct insurance other than life 
insurance.  This agreement 
provides on a reciprocal basis for freedom of establishment and the 
right to take up or pursue non-life 
insurance business for agencies and branches of undertakings whose 
head office is situated in the 
territory of the other contracting party. Switzerland Indefinite Need to remove obstacles to the taking 
up and pursuit of non-life insurance 
business in the framework of an agreement between the European 
Communities 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 foll owing Member States: Austria, Finland and Sweden.   
  S/DCS/W/EEC
 Page 135Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Financial services Measure granting favourable tax 
treatment (off-shore regime) in 
Italy to service suppliers trading with the countries to which the 
measure applies. States in Central, Eastern 
and South-Eastern Europe, 
and all Members of the Commonwealth of 
Independent States 10 years The need to aid the countries concerned 
in their transition to a market economy. 
Licensing of branches or subsidiaries of 
foreign financial service suppliers The requirement of an economic 
interest test bound in Austria
59 is 
waived for countries indicated in column 3) List of countries is subject 
to further consideration Indefinite Reciprocity;  countries not indicated in 
column 3) are presumed not to offer 
competitive opportunities and effective market access to Austrian service 
suppliers 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 Industrial 
Fund); 
 Sweden, Finland, Iceland 
and Norway Indefinite To maintain and develop Nordic 
cooperation. 
 - funding of feasibility studies 
for international projects (the 
Nordic Fund for Project Exports); 
  
- financial assistance to 
companies
60 utilizing 
environmental technology (the 
Nordic Environment Finance Corporation).    
                                                      
59  This measure will not be applied during the first six months after the entry into force of the WTO. 
60  Applies to East European companies, which ar e cooperating with one or more Nordic companies.  
 S/DCS/W/EEC 
Page 136 
Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended 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 Nordic 
Investment Bank) 
 - financial support to R&D 
projects (the Nordic Industrial 
Fund); 
  
- funding of feasibility studies 
for international projects (the Nordic Fund for Project 
Exports); 
  Denmark, Sweden, Iceland 
and Norway Indefinite To maintain and develop Nordic 
cooperation. 
 - financial assistance to 
companies61 utilizing 
environmental technology 
(the Nordic Environment Finance Corporation).    
All sectors Measures taken in Sweden aimed at 
promoting Nordic cooperation, such as: 
 
- guarantees and loans to 
investment projects and 
exports (The Nordic 
Investment Bank) Denmark, Finland, Iceland 
and Norway Indefinite To maintain and develop Nordic 
cooperation. 
                                                      
61  Applies to East European companies, which ar e cooperating with one or more Nordic companies.  
  S/DCS/W/EEC
 Page 137Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended 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 Project 
Exports); 
  
- 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 asset Côte d'Ivoire 
Madagascar 
Senegal Minimum 11 years The measure re flects special investment 
conditions contained in bilateral treaties 
All sectors Authorization for purchase of real 
estate in Italy by foreign natural 
persons 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, of 
certain activities and professions by 
natural persons supplying services from the designated countries Countries 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 ar e cooperating with one or more Nordic companies.   
 S/DCS/W/EEC 
Page 138 
Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
All sectors Facilitation of access procedures in 
France for the exercise of certain 
services activities and professions by natural and legal persons of 
certain third countries Francophone African 
countries, Algeria, 
Switzerland and Romania 10 years This measure reflects historical links 
between France and these countries. 
All sectors For citi zens of Commonwealth 
countries with a grandparent born 
in the UK, the UK waives the requirement for a work permit in all 
services sectors Countries members of the 
British Commonwealth of 
Nations Indefinite 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 the 
objective of providing for the 
movement of all categories of natural persons supplying services Switzerland Indefinite The agr eements 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 States
63 and the 
countries and principalities 
concerned, providing for:  San Marino, Monaco, 
Andorra, Vatican City State. Indefinite The geographical situation and 
historical, economic and cultural links between the Member States of the 
European Communities and the 
countries and principalities concerned. 
 a) the right of establishment for 
juridical and natural persons and; 
b) waiving the requirements of 
work permits for natural persons supplying services.    
                                                      
63  The Following Member States are  covere d: Belgium, Denmark, France, Germany, Greece, Ir eland, Italy, Luxe mbourg, the Netherla nds, Portugal, Spain and United Kingdom. 
  
  S/DCS/W/EEC
 Page 139Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
All sectors Measures based upon bilateral 
agreements between Italy and third 
countries guaranteeing work permits for seasonal workers. States in Central Eastern 
and South-Eastern Europe 
and 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 catering Measures based upon bilateral 
agreements between Community 
Member States
64 and European and 
Mediterranean countries guaranteeing work permits, for the 
purposes of temporary contract 
work, on the basis of contracts 
between an employer of the third 
country concerned and a company in the Member State concerned, 
and which permit limited numbers 
of workers from the countries concerned to be employed in 
certain 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, and in the Mediterranean 
Basin. Indefinite. 
Exemption needed, 
for certain countries, 
only until an economic integration 
agreement is 
concluded 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  covere d: Belgium, Denmark, France, Germany, Greece, Ir eland, Italy, Luxe mbourg, the Netherla nds, Portugal, Spain and United Kingdom.