Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 04/15/2010

Subject: The Court affirmed that Articles 43 EC and 48 EC, regarding the freedom of establishment, preclude Member State legislation under which an undertaking, which has its seat in that State, is obliged to pay a levy such as the vocational training levy, the amount of which is calculated on the basis of its wage costs including those wage costs incurred at a branch of that undertaking established in another Member State, if, in practice, such an undertaking is prevented, with regard to that branch, from benefiting from the possibilities provided for in that legislation of reducing that levy or from having access to those possibilities.

Parties: CIBA

Classification: Freedoms - Art. 15 Right of establishment

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