Case C-387/22, Nord Vest Pro Sani Pro: Judgment of the Court (First Chamber) of 26 September 2024 (request for a preliminary ruling from the Tribunalul Satu Mare – Romania) – Nord Vest Pro Sani Pro SRL v Administrația Județeană a Finanțelor Publice Satu Mare, Direcția Generală Regională a Finanțelor Publice Cluj-Napoca (Reference for a preliminary ruling – Article 56 TFEU – Freedom to provide services – Construction sector – Posting of workers – Tax and social security advantages granted to employees and construction undertakings – Exemption from income tax – Exemption from health insurance contributions – Reduction in social security contributions – National legislation reserving the benefit of those advantages solely to construction services carried out in national territory – Legislation seeking to preserve labour in the national territory and to avoid concealed employment for salary-related reasons – Comparability of situations – Overriding reasons in the public interest – Social security protection of workers – The fight against tax fraud – Proportionality)
Date: 2024-09-26
Institutions: Court of Justice
Subjects: Austria, Germany, Romania, building industry, economic activity, equal treatment, posted worker, provision of services, tax exemption, tax law








C_202406614EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/6614


11.11.2024






Judgment of the Court (First Chamber) of 26 September 2024 (request for a preliminary ruling from the Tribunalul Satu Mare – Romania) – Nord Vest Pro Sani Pro SRL v Administrația Județeană a Finanțelor Publice Satu Mare, Direcția Generală Regională a Finanțelor Publice Cluj-Napoca


(Case C-387/22,
                (1)
Nord Vest Pro Sani Pro)

(Reference for a preliminary ruling - Article 56 TFEU - Freedom to provide services - Construction sector - Posting of workers - Tax and social security advantages granted to employees and construction undertakings - Exemption from income tax - Exemption from health insurance contributions - Reduction in social security contributions - National legislation reserving the benefit of those advantages solely to construction services carried out in national territory - Legislation seeking to preserve labour in the national territory and to avoid concealed employment for salary-related reasons - Comparability of situations - Overriding reasons in the public interest - Social security protection of workers - The fight against tax fraud - Proportionality)
(C/2024/6614)
Language of the case: Romanian

Referring court

Tribunalul Satu Mare

Parties to the main proceedings


Applicant: Nord Vest Pro Sani Pro SRL

Defendants: Administrația Județeană a Finanțelor Publice Satu Mare, Direcția Generală Regională a Finanțelor Publice Cluj-Napoca

Operative part of the judgment

Article 56 TFEU must be interpreted as not precluding legislation of a Member State which restricts the benefit of tax and social security advantages solely to employees of undertakings in the construction sector which carry out their activities in the territory of that Member State and which are in a situation comparable to that of undertakings in the construction sector whose employees are posted to other Member States, provided that that national legislation is justified by overriding reasons in the public interest and complies with the principle of proportionality, which entails that its application must be appropriate to ensure, in a consistent and systematic manner, the attainment of the objective pursued and does not go beyond what is necessary to attain it.


(1)  
            OJ C 368, 26.9.2022.


ELI: http://data.europa.eu/eli/C/2024/6614/oj
ISSN 1977-091X (electronic edition)