Terhoeve v Inspecteur Van De Belastingdients Particulieren/Ondernemingen Buitenland: ECJ 25 Feb 1999

A worker employed for part of a year in another member state was entitled to enforce against his home country the right not to be treated adversely by way of income tax and insurance contributions. Reasons of administrative simplicity are insufficient.


Times 25-Feb-1999, C-18/95


ECTreaty Art 177, Art 48


Updated: 10 April 2022; Ref: scu.89767