Judgment of the Court (First Chamber), 18 October 2012

X NV v Staatssecretaris van Financiën

Reference for a preliminary ruling from the Hoge Raad der Nederlanden

Freedom to provide services — Restrictions — Fiscal legislation — Obligation on the recipient of a service, established in the national territory, to withhold at source the wages tax on the remuneration due to a service provider established in another Member State — No such obligation in respect of a service provider established in the same Member State

Case C‑498/10


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
23/11/2012 X
Judgment
ECLI:EU:C:2012:635
18/10/2012 X
Judgment (Summary)
ECLI:EU:C:2012:635
18/10/2012 X
Application (OJ)
15/01/2011 X
Opinion
ECLI:EU:C:2011:870
21/12/2011 X
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Reference for a preliminary ruling – Hoge Raad der Nederlanden – Interpretation of Article 56 TFEU – Restrictions on the freedom to provide services – Withholding at source of tax on remuneration which has to be applied by the recipient of a provision of services, established on the national territory, to remuneration due to a service provider having its seat in another Member State – No such obligation in the case of a service provider having its seat in the same Member State

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.04 Free movement of persons and services
    4.04.03 Freedom to provide services
      4.04.03.00 General
4 Internal policy of the European Union
  4.04 Free movement of persons and services
    4.04.03 Freedom to provide services
      4.04.03.00 General


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 14/10/2010

Date of the Opinion

  • 21/12/2011

Date of the hearing

Information not available

Date of delivery

18/10/2012


References

Publication in the Official Journal

Application: OJ C 13 from 15.01.2011, p.19

Judgment: OJ C 379 from 08.12.2012, p.3

Name of the parties

X

Notes on Academic Writings

  1. Kemmeren, Eric C.C.M.: The Netherlands: Pending Cases Filed by the Netherlands Courts: The National Grid Indus (C-371/10) and Geyenoord (C-498/10 (X.)) Cases, ECJ - Recent Developments in Direct Taxation (Ed. Linde - Wien) 2010 p.157-185 (EN)
  2. Smorenburg, Remco ; Kolste, Niels: AG OKs Dutch Final Wage Tax on Payments to Foreign Sports Clubs, Tax Notes International 2012 p.180-182 (EN)
  3. Gazin, Fabienne: Fiscalité, Europe 2012 Décembre Comm. nº 12 p.24 (FR)
  4. Martín Jiménez, Adolfo: Libertades fundamentales e impuestos directos – Sentencia del TJUE (Sala Primera) de 18 de octubre de 2012, X NV / Staatssecretaris van Financiën, Asunto C-498/10, Revista española de Derecho Financiero 2012 nº 157 p.338-341 (ES)
  5. Meussen, G.T.K.: Beslissingen in belastingzaken 2013 nº 23 (NL)
  6. O'Shea, Tom: ECJ Upholds Dutch Withholding Tax on Cross-Border Services, Tax Notes International 2013 p.957-960 (EN)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Hoge Raad der Nederlanden - Netherlands

Subject-matter

  • Approximation of laws
  • Freedom to provide services

Provisions of national law referred to

Wet op de loonbelasting, art. 8a, lid 1, onder a

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Levits

Advocate General

Kokott

Language(s) of the Case

  • Dutch

Language(s) of the Opinion

  • German