The Resource Dutch treatment of two nonresident workers may be contrary to EU law

Dutch treatment of two nonresident workers may be contrary to EU law

Label
Dutch treatment of two nonresident workers may be contrary to EU law
Title
Dutch treatment of two nonresident workers may be contrary to EU law
Creator
Subject
Language
eng
Summary
In Sopora, C-512/13, the Court of Justice of the European Union determined that the different tax treatment of two non-resident workers in the Netherlands might be contrary to the principle of free movement of workers if it resulted in systematic overcompensation of expenses. It referred the matter back to the Dutch Supreme Court to decide. The judgment establishes the principle that two non-resident workers employed in the host member state may have to receive the same tax treatment in that state
Citation source
In: Tax notes international. - Falls Church. - Vol. 79 (2015),
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • non-resident
  • 30% ruling
  • ECJ case law
  • EU law
  • discrimination
  • EU Treaty
  • fundamental freedoms
Label
Dutch treatment of two nonresident workers may be contrary to EU law
Instantiates
Publication
Label
Dutch treatment of two nonresident workers may be contrary to EU law
Publication

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