Opinion of advocate general Wathelet in the cases Strojírny Prostějov and ACO Industries Tábor.
Article 56 TFEU precludes the application of national legislation which, where an undertaking supplying workers to another undertaking (the supplier) has its seat in the territory of another Member State, imposes on the undertaking using the workers the obligation to deduct income tax in respect of those workers and pay it into the State budget, whereas if the supplier has its seat in the territory of the Czech Republic that obligation is on the supplier. 
C-53/13 and C-80/13

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen