Search results for "Tax advantage"

OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'

2015

This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming) workers violates the freedom of movement of workers (Art. 45 TFEU). This case prominently raises the issue of a differentiation not between nationals and non-nationals (i.e., "vertical discrimination"), but rather between different non-nationals (i.e., "horizontal discrimination") in the context of the taxation of payments of deemed employment expenses ("extraterritorial costs"). By clearly accepting …