Eschenbrenner v Bundesagentur fur Arbeit: ECJ 2 Mar 2017

ECJ (Judgment) Reference for a preliminary ruling – Freedom of movement for workers – Article 45 TFEU – Regulation (EU) No 492/2011 – Article 7 – Equal treatment – Frontier worker subject to income tax in the Member State of residence – Benefit paid by the Member State of employment in the event of the employer’s insolvency – Detailed rules for the calculation of the insolvency benefit – Notional taking into account of the income tax of the Member State of employment – Insolvency benefit lower than the previous net remuneration – Bilateral convention for the avoidance of double taxation

Citations:

ECLI:EU:C:2017:152, [2017] EUECJ C-496/15

Links:

Bailii

Jurisdiction:

European

Employment, Immigration

Updated: 09 February 2022; Ref: scu.579674