AUSTRIA | MICHAEL WUKOSCHITZ 55 However, if a service is provided in Austria without the provider of the service coming to Austria, even the requirements for cross-border supply of services as above will not apply11. In such cases, no kind of registration and/or licence is required. This means that, for example, a tour organiser in Germany or Switzerland can offer package tours in Austria without being subject to the Austrian Trade Regulations Act, as long as they do not have a branch office in the country and do not travel to Austria or send employees to provide the services. Each trade licence is initially granted for a specific place of business, but additional places of business12 may be established under the same licence, while certain commercial activities may be carried out outside places of business13. In addition to the trade licence, which concerns the exercise of the trade as such, a so-called business facility permit14 is required if the business facility in question is likely to: endanger the life or health of the trader, his partner working in the business, neighbours or customers, or the property or other rights in rem of neighbours; cause a nuisance to neighbours through odour, noise, dust, vibration or otherwise; interfere with religious worship, schooling, the operation of hospitals and convalescent homes or the operation of other facilities serving public interests; significantly impair the safety, ease and fluidity of traffic on public roads; or adversely affect water bodies. Because of their potential impact on neighbours and/or traffic, hotels and other accommodation facilities are regularly subject to the requirement of such a business facility permit. 11 Gerscha/Steuer GewO § 51 Rn 3. 12 weitere Betriebsstätten, sec. 46 Trade Regulations Act. 13 Sec. 50 Trade Regulations Act. 14 Sec. 74 Trade Regulations Act.
RkJQdWJsaXNoZXIy MTE4NzM5Nw==