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Joined Cases C-53/13 and C-80/13: Judgment of the Court (First Chamber) of 19 June 2014 (requests for a preliminary ruling from the Krajský soud v Ostravě, Nejvyšší správní soud — Czech Republic) — Strojírny Prostějov, a.s. (C-53/13), ACO Industries Tábor s.r.o. (C-80/13) v Odvolací finanční ředitelství (Freedom to provide services — Temporary employment agency — Secondment of workers by an agency established in another Member State — Restriction — Undertaking using the workforce — Tax on the income of those workers withheld at source — Obligation — Payment to national budget — Obligation — Situation of workers seconded by a national agency — Absence of such obligations)
ECLI:EU:UNKNOWN:62013CA0053
62013CA0053
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Valentina R., lawyer
25.8.2014
Official Journal of the European Union
C 282/10
(Joined Cases C-53/13 and C-80/13) (<span class="super">1</span>)
((Freedom to provide services - Temporary employment agency - Secondment of workers by an agency established in another Member State - Restriction - Undertaking using the workforce - Tax on the income of those workers withheld at source - Obligation - Payment to national budget - Obligation - Situation of workers seconded by a national agency - Absence of such obligations))
2014/C 282/13
Language of the case: Czech
Referring courts
Parties to the main proceedings
Applicants: Strojírny Prostějov, a.s. (C-53/13), ACO Industries Tábor s.r.o. (C-80/13)
Defendant: Odvolací finanční ředitelství
Operative part of the judgment
Article 56 TFEU precludes legislation, such as that at issue in the main proceedings, 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.
(<span class="note">1</span>) OJ C 141, 18.5.2013.
OJ C 147, 25.5.2013.