Judgment of the Court of Justice in the case X-Steuerberatungsgesellschaft. On a proper construction of Article 56 TFEU, legislation of a Member State which defines the conditions of access to the activity of professional assistance in tax matters may not restrict the freedom to provide services of a tax consultancy company — formed in accordance with the law of another Member State in which that company is established, which draws up, in the latter Member State where tax consultancy work is not regulated, a tax return on behalf of a recipient of services in the first Member State and sends that tax return to the tax authority of the first Member State —, without the qualification obtained by that company, or by the natural persons providing services of professional assistance in tax matters for that company, in other Member States being accorded its proper value and being duly taken into account.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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