Suchergebnisse für: `free-movement-of-workers` (5 gefunden)

1. 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 ...
2. 15. September 2011

   No requirement to exempt foreign service allowances for work ...

   The ECJ has held that the foreign service allowances paid to a German resident French civil servant are not exempt from a German rule taking them into account in setting the rate to be applied to the taxpayer’s other income, despite complete German exemption for corresponding benefits paid to German civil servants abroad.

   Kategorien: From Europe

   Schlagwörter: exemption, foreign service allowance, ci ...
3. 19. November 2015

   ECJ confirms German extended limited tax liability

   The ECJ has held that the continued liability to German tax on German sources income of a former resident is not discrimination prohibited by community law.

   Kategorien: From Europe

   Schlagwörter: Foreign Tax Act, discrimination, former ...
4. 05. März 2013

   Maximum foreign tax credit should not be reduced by domestic ...

   The ECJ has held that the notional tax on foreign source income should not be reduced by a portion reflecting domestic allowances and reliefs.

   Kategorien: From Europe

   Schlagwörter: foreign tax credit, foreign tax relief, ...
5. 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 ...