Tax & Legal

Kategorien: Alle (4 gefunden)

1. 06. August 2024

   Update: ECJ confirms option for full income tax assessment t ...

   The European Court of Justice decided that the refusal of the option for full income tax assessment for German citizens living in Switzerland contravenes the principle of non-discrimination contained in the Agreement for the Free Movement of Persons between the EU and Switzerland.

   Kategorien: European Court of Justice

   Schlagwörter: free movement of workers, tax assessment
2. 16. November 2023

   European Commission to refer Belgium to the European Court o ...

   Today, the European Commission decided to refer Belgium to the European Court of Justice for its failure to comply with the Treaty principle of free movement of workers, as regards taxation of non-resident taxpayers with modest income.

   Kategorien: From Europe

   Schlagwörter: free movement of workers
3. 29. Januar 2018

   European Court of Justice: Social security payments by EU re ...

   The European Court of Justice (ECJ) decided that the law requiring a French national resident in a third country to make social security contributions on income arising from assets was justifiable.

   Kategorien: European Court of Justice

   Schlagwörter: free movement of capital, social securit ...
4. 29. Juni 2017

   Refusal to deduct French social security contributions not c ...

   The German refusal of a deduction for social security contributions paid by a German resident French government official does not meet the EU-requirement for free movement of workers, since its effective exclusion under German law placed her at a comparative disadvantage vis-à-vis her German colleague.

   Kategorien: From Europe

   Schlagwörter: social security contributions, free move ...