(b)
In BG: Full national treatment with respect to the establishment and operation of companies, as well as the supply of services, may be extended only to companies established in, and citizens of, countries with which preferential arrangements have been or will be concluded (part of CPC 861).
In LT: Attorneys from foreign countries may participate as advocates in court only in accordance with international agreements (part of CPC 861), including specific provisions
regarding representation before courts.
Accounting and bookkeeping services (CPC 8621 other than auditing services, 86213, 86219, 86220)
With respect to Cross-border trade in services â Market access:
In HU: Cross-border activities for accounting and bookkeeping.
Existing measures:
HU: Act C of 2000; and Act LXXâV of 2007.
EU/NZ/Annex 10-B/en 34
(c)
Auditing services (CPC â 86211, 86212 other than accounting and bookkeeping services)
With respect to Cross-border trade in services â National treatment:
In BG: In order to perform an independent financial audit, auditor (individual or audit company) must be entered in the register administered by the Commission for Public Oversight of Registered Auditors (CPOSA). An auditor who has acquired legal capacity in a third country may be registered under the following conditions and subject to reciprocity:
(a) an individual auditor must pass examinations in Bulgarian commercial, tax and social
security law in Bulgarian (equivalent to the requirements for Bulgarian citizens);
(b) a foreign audit company seeking to be registered as a statutory auditor in Bulgaria must ensure that three quarters of the members of the management bodies and the registered auditors carrying out statutory financial audits on behalf of the company meet requirements equivalent to those of statutory auditors who are Bulgarian citizens, including passing the relevant examinations, as provided in the Independent Financial Audit Act (IFAA).
Existing measures:
BG: Independent Financial Audit Act.
EU/NZ/Annex 10-B/en 35
With respect to Investment liberalisation â Market access, National treatment, Senior
management and boards of directors:
In CZ; Only a juridical person in which at least 60 % of capital interests or voting rights are
reserved to nationals of the Czechia or of the Member States is authorised to carry out audits
in the Czechia.
Existing Measures:
CZ: Law of 14 April 2009 No. 93/2009 Coll., on Auditors, as amended.
With respect to Cross-border trade in services â Market access:
In HU: Cross-border supply of auditing services.
Existing measures:
Act C of 2000; and Act LXXâV of 2007.
In PT: Cross-border supply of auditing services.
EU/NZ/Annex 10-B/en 36
(d) Architecture and urban planning services (CPC 8674)
With respect to Cross-border trade in services â Market access, National treatment:
In HR: Cross-border supply of urban planning.
EU/NZ/Annex 10-B/en 37
Reservation No. 3 â Professional services â health-related and retail of pharmaceuticals
Sector: Health-related professional services and retail sales of pharmaceutical,
medical and orthopaedic goods, other services provided by
pharmacists Industry classification: CPC 63211, 85201, 9312, 9319, 93121 Obligations concerned: Market access
National treatment
Performance requirements
Senior management and boards of directors
Local presence
Chapter Chapter: Trade In Services and Investment EU/NZ/Annex 10-B/en 38
Description:
The EU reserves the right to adopt or maintain any measure with respect to the following:
(a) Medical and dental services; services provided by midwives, nurses, physiotherapists, psychologists and paramedical personnel (CPC 63211, 85201, 9312, 9319, 932)
With respect to Investment liberalisation â Market access, National treatment, Senior management and boards of directors and Cross-border trade in services â Market access and National treatment:
In FE: The supply of all health-related professional services, whether publicly or privately funded, including medical and dental services, services provided by midwives, physiotherapists and paramedical personnel and services provided by psychologists, excluding services provided by nurses (CPC 9312, 93191).
Existing measures:
FI: Laki yksityisesta terveydenhuollosta (Act on Private Health Care) (152/1990).
EU/NZ/Annex 10-B/en 39
In BG: The supply of all health-related professional services, whether publicly or privately funded, including medical and dental services, services provided by nurses, midwives, physiotherapists and paramedical personnel and services provided by psychologists
(CPC 9312, part of 9319).
Existing measures:
BG: Law for Medical Establishment, Professional Organisation of Medical Nurses, Midwives and Associated Medical Specialists Guild Act.
With respect to Investment liberalisation â Market access, National treatment and
Cross-border trade in services â Market access and National treatment:
In CZ, MT: The supply of all health-related professional services, whether publicly or privately funded, including services provided by professionals such as medical doctors, dentists, midwives, nurses, physiotherapists, paramedics, psychologists, as well as other related services (CPC 9312, part of 9319).
Existing measures:
CZ: Act No 296/2008 Coll. on Safeguarding the Quality and Safety of Human Tissues and Cells Intended for Use in Man (Act on Human Tissues and Cells);
EU/NZ/Annex 10-B/en 40
Act No 378/2007 Coll. on Pharmaceuticals and on Amendments to Some Related Acts (Act
on Pharmaceuticals);
Act No. 268/2014 Coll. on medical devices and amending Act No 634/2004 Coll. on
administrative fees, as subsequently amended;
Act No. 285/2002 Coll. on the Donating, Taking and Transplanting of Tissues and Organs and on Amendment to Certain Acts (Transplantation Act);
Act No. 372/2011 Coll. on health services and on conditions of their provision; and
Act No. 373/2011 Coll. on specific health services).
With respect to Cross-border trade in services â Market access, National treatment, Local
presence:
In the EU, with the exception of NL and SE: The supply of all health-related professional services, whether publicly or privately funded, including services provided by professionals such as medical doctors, dentists, midwives, nurses, physiotherapists, paramedics, and psychologists, requires residency. These services may only be provided by natural persons physically present in the territory of the Union. (CPC 9312, part of 93191).
EU/NZ/Annex 10-B/en 41
(b)
In BE: The Cross-border supply, whether publicly or privately funded, of all health-related professional services, including medical, dental and midwivesâ services and services provided by nurses, physiotherapists, psychologists and paramedical personnel. (part of CPC 85201, 9312, part of 93191).
In PT (also with respect to most-favoured-nation treatment): Concerning the professions of physiotherapists, paramedical personnel and podiatrists, foreign professionals may be allowed to practice based on reciprocity.
Veterinary services (CPC 932)
With respect to Investment liberalisation â Market access, National treatment and
Cross-border trade in services â National treatment, Local presence:
In BG: A veterinary medical establishment may be established by a natural or a juridical
person.
The practice of veterinary medicine is only allowed for nationals of the EEA and for
permanent residents (physical presence is required for permanent residents).
With respect to Cross-border trade in services â Market access, National treatment:
In BE, LV: Cross-border supply of veterinary services.
EU/NZ/Annex 10-B/en 42
(c)
Retail sales of pharmaceutical, medical and orthopaedic goods, other services provided by pharmacists (CPC 63211)
With respect to Investment liberalisation â Market access and Cross-border trade in services â
Local presence:
In the EU, with the exception of EL, IE, LU, LT and NL: The number of suppliers entitled to provide a particular service in a specific local zone or area may be restricted on a non- discriminatory basis. An economic needs test may therefore be applied, taking into account such factors as the number of and impact on existing establishments, transport infrastructure,
population density or geographic spread. In the EU, with the exception of BE, BG, EE, ES, IE and IT: Mail order is only possible from Member States of the EEA, thus establishment in any of those countries is required for the
retail of pharmaceuticals and specific medical goods to the general public in the Union.
In BE: The retail sales of pharmaceuticals and specific medical goods are only possible from a pharmacy established in Belgium.
In BG, EE, ES, IT and LT: Cross-border retail sales of pharmaceuticals.
In CZ: Retail sales are only possible from the Member States.
EU/NZ/Annex 10-B/en 43
In IE and LT: Cross-border retail of pharmaceuticals requiring a prescription.
In PL: Intermediaries in the trade of medicinal products must be registered and have a place of residence or a registered office in the territory of the Republic of Poland.
With respect to Investment liberalisation â Market access, National treatment, Senior management and boards of directors, Performance requirements and Cross-border trade in services â Market access, National treatment:
In FE Retail sales of pharmaceutical products and of medical and orthopaedic goods. With respect to Investment liberalisation â Market access, National treatment, Senior management and boards of directors and Cross-border trade in services â Market access,
National treatment:
In SE: Retail sales of pharmaceutical goods and the supply of pharmaceutical goods to the general public.
Existing measures:
AT: Arzneimittelgesetz (Medication Act), BGBI1. Nr. 185/1983 as amended, §§ 57, 59, 59a;
and
Medizinproduktegesetz (Medical Products Law), BGBI. Nr. 657/1996 as amended, § 99.
EU/NZ/Annex 10-B/en 44
BE: Arrété royal du 21 janvier 2009 portant instructions pour les pharmaciens; and
Arrété royal du 10 novembre 1967 relatif a l'exercice des professions des soins de santé.
CZ: Act No. 378/2007 Coll. on Pharmaceuticals, as amended; and
Act No. 372/2011 Coll. on Health services, as amended.
FI: Laikelaki (Medicine Act) (395/1987).
PL: Pharmaceutical Law, art. 73a Journal of Laws of 2020, item 944, 1493),
SE: Law on trade with pharmaceuticals (2009:336);
Regulation on trade with pharmaceuticals (2009:659);
Act concerning the Trade of Certain Non-prescription Medicinal Products (2009:730); and
The Swedish Medical Products Agency has adopted further regulations, the details can be found at (LVFS 2009:9),.
EU/NZ/Annex 10-B/en 45
Reservation No. 4 â Business services â Research and development services
Sector: Research and development services Industry classification: CPC 851, 852, 853 Obligations concerned: Market access National treatment Chapter: Trade in services and investment
EU/NZ/Annex 10-B/en 46
Description:
The EU reserves the right to adopt or maintain any measure with respect to the following:
In RO: Cross-border supply of research and development services.
Existing measures:
RO: Governmental Ordinance No. 6 / 2011; and
Order of Minister of Education and Research No. 3548 / 2006; and Governmental Decision No. 134/2011.
EU/NZ/Annex 10-B/en 47
Reservation No. 5 â Business services â Real estate services
Sector: Real estate services Industry classification: CPC 821, 822 Obligations concerned: Market access National treatment Chapter: Trade in services and investment
EU/NZ/Annex 10-B/en 48
Description:
The EU reserves the right to adopt or maintain any measure with respect to the following:
In CZ and HU: Cross-border supply of real estate services.
EU/NZ/Annex 10-B/en 49
Reservation No. 6 â Business services â Rental or leasing services
Sector: Rental or leasing services without operators Industry classification: CPC 832 Obligations concerned: Market access National treatment Chapter: Trade in services and investment
EU/NZ/Annex 10-B/en 50
Description:
The EU reserves the right to adopt or maintain any measure with respect to the following:
In BE and FR: Cross-border supply of leasing or rental services without operator concerning
personal and household goods.
EU/NZ/Annex 10-B/en 51
Reservation No. 7 â Business services â Collection agency services and credit reporting services
Sector: Collection agency services, credit reporting services Industry classification: CPC 87901, 87902 Obligations concerned: Market access
National treatment
Local presence