Court of Justice 20 May 2010, C-70/09 (Alexander Hengartner and Rudolf Gasser v Landesregierung Vorarlberg.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. Two rates of hunting tax apply in the Province of Vorarlberg (Austria). A higher rate applies to nationals of non-member countries while a lower rate applies, inter alia, to citizens of the European Union and to persons with their main residence in Austria.