home > Labourweb > EU social law > EU case-law > Opinions > Opinion in case C-18/95 - Terhoeve v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland
30/04/1998

Opinion 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 / Advocate General Ruiz-Jarabo Colomer
Creative Commons License