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26/01/1999

Judgment in case C-18/95 - Terhoeve v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland

References for a preliminary ruling from the Gerechtshof 's-Hertogenbosch - Netherlands


Freedom of movement for workers - Combined assessment covering income tax and social security contributions - Non-applicability to workers who transfer their residence from one Member State to another of a social contributions ceiling applicable to workers who have not exercised their right to freedom of movement - Possible offsetting by income tax advantages - Possible incompatibility with Community law – Consequences

author(s): Court of Justice of the EU
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