CELEX: 62013CN0512
Language: en
Date: 2013-09-25 00:00:00
Title: Case C-512/13: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 25 September 2013 — X; other party: Staatssecretaris van Financiën

14.12.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 367/23
            
         Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 25 September 2013 — X; other party: Staatssecretaris van Financiën
   (Case C-512/13)
   2013/C 367/40
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant in cassation: X
   
      Other party: Staatssecretaris van Financiën
   
      Questions referred
   
   
               1.
            
            
               Can an indirect distinction on the basis of nationality or an impediment to the free movement of workers — requiring justification — be said to exist if the legislation of a Member State allows the tax-free reimbursement of extraterritorial expenses for incoming workers and a worker who, in the period prior to his employment in that Member State, lived outside that Member State at a distance of more than 150 kilometres from the border of that Member State may, without the provision of further proof, be granted tax-free reimbursement of expenses calculated on a flat-rate basis, even if that amount exceeds the extraterritorial expenses actually incurred, whereas, in the case of a worker who, during that period, lived within a shorter distance of that Member State, the extent of the tax-free reimbursement is limited to the demonstrable actual amount of the extraterritorial expenses?
            
         
               2.
            
            
               If Question 1 is to be answered in the affirmative: is the relevant Netherlands rule, as laid down in the 1965 Uitvoeringsbesluit loonbelasting (Implementing Decision concerning wages tax), based on overriding reasons in the public interest?
            
         
               3.
            
            
               If Question 2 is also to be answered in the affirmative: does the 150-kilometre criterion in that rule go further than is necessary to attain the objective pursued?