CELEX: 62013CA0512
Language: en
Date: 2015-02-24 00:00:00
Title: Case C-512/13: Judgment of the Court (Grand Chamber) of 24 February 2015 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — C.G. Sopora v Staatssecretaris van Financiën (Reference for a preliminary ruling — Freedom of movement for workers — Article 45 TFEU — Equal treatment of non-resident workers — Tax advantage consisting in the exemption of reimbursements paid by the employer — Advantage granted on a flat-rate basis — Workers from a Member State other than that of the place of work — Requirement of residence at a certain distance from the border of the Member State of the place of work)

27.4.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 138/10
            
         Judgment of the Court (Grand Chamber) of 24 February 2015 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — C.G. Sopora v Staatssecretaris van Financiën
   (Case C-512/13) (1)
   
   ((Reference for a preliminary ruling - Freedom of movement for workers - Article 45 TFEU - Equal treatment of non-resident workers - Tax advantage consisting in the exemption of reimbursements paid by the employer - Advantage granted on a flat-rate basis - Workers from a Member State other than that of the place of work - Requirement of residence at a certain distance from the border of the Member State of the place of work))
   (2015/C 138/12)
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: C.G. Sopora
   
      Defendant: Staatssecretaris van Financiën
   
      Operative part of the judgment
   
   Article 45 TFEU must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, by which a Member State provides that workers who resided in another Member State prior to taking up employment in its territory are to be granted a tax advantage consisting in the flat-rate exemption of reimbursement of extraterritorial expenses in an amount up to 30 % of the taxable base, on condition that those workers resided at a distance of more than 150 kilometres from its border, unless — and this is a matter for the referring court to ascertain — those limits were set in such a way that that exemption systematically gives rise to a net overcompensation in respect of the extraterritorial expenses actually incurred.
   
      (1)  OJ C 367, 14.12.2013.