EC verzoekt Oostenrijk om wijziging van het voorschrift dat niet-ingezetenen een fiscaal vertegenwoordiger moeten aanwijzen)

Contains fulltext : 162131pub.pdf (publisher's version ) (Closed access)The European Commission (EC) called on Austria to amend rules that require non-resident taxpayers to appoint fiscal representatives, since these rules discriminate on the grounds of nationality. Also, according to the EC, these rules violate the right to free movement of goods, capital, services and people. Should Austria refuse to change these rules, the EC will possibly initiate an infraction proceeding. Since Austria is not the only member state requiring a fiscal representative in certain cases, this request of the EC might well set a precedent. It is a pity though, that the EC did not substantiate their opinion that these rules violate EU-law. Especially since this supposed violation is not given, even though these rules distinguish between residents and non-residents. It is up to Austria to clarify that this rule is in the public interest as well as adequate and proportionate to the aim set.22 juli 201