Judgment_paragraph 36 · Ingrid Schmelz v Finanzamt Waldviertel (C-97/09)

36First, freedom of establishment, which Article 43 EC confers on EU nationals and which includes the right for them to take up and pursue activities as self-employed persons and to set up and manage undertakings, under the same conditions as those laid down for its own nationals by the law of the Member State where such establishment is effected, entails, in accordance with Article 48 EC, for companies or firms formed in accordance with the law of the Member State and having their registered office, central administration or principal place of business within the European Union, the right to exercise their activity in the Member State concerned through a subsidiary, a branch or an agency (Case C-386/04 Centro di Musicologia Walter Stauffer [2006] ECR I-8203, paragraph 17 and case-law cited).

Ingrid Schmelz v Finanzamt Waldviertel (C-97/09)

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