Freedom to provide services – Restrictions – Fiscal legislation – Obligation on the recipient of a service, established in the national territory, to withhold at source the wages tax on the remuneration due to a service provider established in another Member State – No such obligation in respect of a service provider established in the same Member State
Citations:
C-498/10, [2012] EUECJ C-498/10
Links:
Jurisdiction:
European
Citing:
Opinion – X v Staatssecretaris Van Financien ECJ 21-Dec-2011
Opinion – Freedom to provide services – Obligation on the resident recipient of a service to withhold tax at source from remuneration if the service provider is resident in another Member State – Discrimination – Restriction – Grounds of . .
Lists of cited by and citing cases may be incomplete.
European, Taxes Management
Updated: 05 November 2022; Ref: scu.465024