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 justification – Effective collection and recovery of tax – Directive 76/308


Kokott AG


[2011] EUECJ C-498/10





Cited by:

OpinionX v Staatssecretaris Van Financien ECJ 18-Oct-2012
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 . .
Lists of cited by and citing cases may be incomplete.

Taxes Management, European

Updated: 05 April 2022; Ref: scu.605771