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Case Law C-512/13 (24/02/2015)

Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 02/24/2015

Subject: The Court affirmed that EU law does not preclude national legislation by which a Member State provides that workers who resided in another Member State prior to taking up employment in its territory are to be granted a tax advantage consisting in the flat-rate exemption of reimbursement of extraterritorial expenses in an amount up to 30% of the taxable base, on condition that those workers resided at a distance of more than 150 kilometres from its border, unless those limits were set in such a way that that exemption systematically gives rise to a net overcompensation in respect of the extraterritorial expenses actually incurred.

Parties: C.G. Sopora

Classification: Citizens’ rights - Art. 45 Freedom of movement

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