Exclusion of posted workers from certain tax benefits: Reflections on the CJEU decision in case C-387/22
Year: 2025
Type: article
Abstract: In Case C-387/22, Nord Vest Pro , the CJEU demonstrated a certain restraint in ruling on the issue of applying tax benefits exclusively to workers who carry out their activity on national territory, excluding those posted to other Member States. The referring court questioned the compatibility of this provision with the freedom to provide services and inquired whether such regulation might discourage companies from posting workers abroad. The CJEU essentially considered such an obstacle to the freedom to provide services as acceptable, insofar as it is justified by legitimate objectives of general interest and respects the principle of proportionality.
Source: European Labour Law Journal
Author: Raluca Dimitriu
Institution: Romanian Academy
Language: English
Topic: European Law and Migration
Subfield: Law
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W4409473063