Judgment – Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Equal treatment of non-resident workers – Tax advantage consisting in the exemption of reimbursements paid by the employer – Advantage granted on a flat-rate basis – Workers from a Member State other than that of the place of work – Requirement of residence at a certain distance from the border of the Member State of the place of work
V. Skouris, P
C-512/13, [2015] EUECJ C-512/13, ECLI:EU:C:2015:108
Bailii
European
Updated: 28 December 2021; Ref: scu.543267
