The Commission has decided to take Austria to the Court of Justice over a simplified tax scheme which it applies on passenger transport operators established in other Member States or certain third countries and which does not comply with the Sixth VAT Directive. The Commission is taking similar action against Finland because it has maintained the obligation, in certain circumstances, for foreign businesses engaging in economic activity in Finnish territory to designate a tax representative, despite the entry into force of Directive 2000/65/EC which was intended to eliminate such obligations.

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