Advocate general Kokott has given an opinion in the case Sopora on the Dutch 30% ruling for foreign employees with specific expertise.

Kokott is of the opinion that the 150 kilometer criterion of the 30% ruling is not a prohibited restriction on the free movement of workers in certain circumstances.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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