Opinion of the Advocate General — ECLI:EU:C:2014:78
Date: 2014-02-13
Language of the case: Czech
Subject matter: Freedom to provide services
Procedure: Reference for a preliminary ruling
Origin: Czechia

Summary — Judgment of the Court (First Chamber), 19 June 2014 Freedom to provide services — Restrictions — Tax legislation — Income tax — National legislation requiring the undertaking using the workforce to withhold at source the tax on the income of workers seconded by temporary employment agencies established in another Member State — Absence of such an obligation as regards workers seconded by a national undertaking — Not permissible (Art. 56 TFEU) Article 56 TFEU precludes legislation under which companies established in one Member State using workers employed and seconded by temporary employment agencies established in another Member State, but operating in the first Member State through a branch, are obliged to withhold tax and to pay to the first Member State an advance payment on the income tax due by those workers, whereas the same obligation is not imposed on companies established in the first Member State which use the services of temporary employment agencies established in that Member State. The difference in treatment established by the legislation affects the right of recipients of services freely to choose cross-border services. (see paras 40, 60, operative part)