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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)
ECLI:EU:UNKNOWN:62013CA0512
62013CA0512
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27.4.2015
Official Journal of the European Union
C 138/10
(Case C-512/13) (<span class="super">1</span>)
((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
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.
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Language of the case: Dutch.
ECLI:EU:C:2015:140