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.
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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
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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
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Citations of case-law or legislation
References in grounds of judgment
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TFEU, Article 56
: paragraphs 1, 19 - 21, 23, 34, 54, 56, 57
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Directive 76/308
: paragraphs 35, 43, 44, 46, 47, 53
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Directive 76/308
-C1 : paragraph 45
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Directive 76/308
-C2 : paragraph 45
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Directive 76/308
-C3 : paragraph 45
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Directive 2001/44
-C1 : paragraph 47
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Directive 2001/44
-C2 : paragraph 47
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Directive 2001/44
-C3 : paragraph 47
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Court of Justice - Judgment C -124/97
: paragraph 37
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Court of Justice - Judgment C -294/97
: paragraph 23
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Court of Justice - Judgment C -34/98
: paragraph 30
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Court of Justice - Judgment C -35/98
: paragraph 31
-
Court of Justice - Judgment C -67/98
: paragraph 37
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Court of Justice - Judgment C -6/01
: paragraph 37
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Court of Justice - Judgment C -338/01
: paragraph 47
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Court of Justice - Judgment C -9/02
: paragraph 30
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Court of Justice - Judgment C -36/02
: paragraph 37
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Court of Justice - Judgment C -290/04
: paragraphs 21, 23, 39
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Court of Justice - Judgment C -345/04
: paragraph 21
-
Court of Justice - Judgment C -374/04
: paragraph 18
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Court of Justice - Judgment C -520/04
: paragraph 44
-
Court of Justice - Judgment C -170/05
: paragraph 30
-
Court of Justice - Judgment C -379/05
: paragraphs 18, 31
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Court of Justice - Judgment C -282/07
: paragraphs 25, 26
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Court of Justice - Judgment C -303/07
: paragraph 18
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Court of Justice - Judgment C -330/07
: paragraph 22
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Court of Justice - Judgment C -155/08
: paragraph 20
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Court of Justice - Judgment C -233/08
: paragraph 44
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Court of Justice - Judgment C -233/09
: paragraphs 23, 30, 31
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Court of Justice - Opinion C -498/10
: paragraphs 27, 33, 47, 50, 52
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Court of Justice - Judgment C -287/10
: paragraphs 22, 36
Operative part
Opinion
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EC Treaty (Amsterdam), Article 43
-L1 : point 27
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EC Treaty (Amsterdam), Article 49
: point 4
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EC Treaty (Amsterdam), Article 49
-L1 : point 27
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EC Treaty (Amsterdam), Article 56
-P1 : point 27
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TFEU, Article 49
-L1 : point 27
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TFEU, Article 56
: points 4, 12
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TFEU, Article 56
-L1 : point 27
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TFEU, Article 63
-P1 : point 27
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Directive 76/308
: points 4, 12, 42, 47, 51 - 54, 57, 60, 67
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Directive 76/308
-A04 : point 49
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Directive 76/308
-A05 : point 49
-
Directive 76/308
-A06 : point 49
-
Directive 76/308
-A07 : point 49
-
Directive 76/308
-A08 : point 49
-
Directive 76/308
-C1 : point 50
-
Directive 76/308
-C2 : point 50
-
Directive 76/308
-C3 : point 50
-
Directive 77/794
-A20P2 : point 41
-
Directive 2001/44
: point 4
-
Directive 2001/44
-C1 : point 51
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Directive 2001/44
-C2 : point 51
-
Directive 2001/44
-C3 : point 51
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Directive 2002/94
-A25P2 : point 53
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Directive 2010/24
: point 55
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Court of Justice - Judgment C -415/93
: point 15
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Court of Justice - Judgment C -158/96
: point 17
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Court of Justice - Judgment C -307/97
: point 32
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Court of Justice - Judgment C -385/00
: point 32
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Court of Justice - Judgment C -234/01
: points 34, 38
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Court of Justice - Judgment C -442/02
: point 28
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Court of Justice - Judgment C -134/03
: points 15, 28
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Court of Justice - Judgment C -403/03
: point 28
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Court of Justice - Opinion C -470/04
: point 55
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Court of Justice - Judgment C -290/04
: points 3, 15, 18, 22 - 25, 33, 38, 41, 42
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Court of Justice - Judgment C -470/04
: point 49
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Court of Justice - Judgment C -513/04
: point 64
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Court of Justice - Judgment C -520/04
: point 49
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Court of Justice - Judgment C -76/05
: point 17
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Court of Justice - Judgment C -379/05
: point 64
-
Court of Justice - Judgment C -392/05
: point 28
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Court of Justice - Judgment C -281/06
: point 48
-
Court of Justice - Opinion C -222/07
: points 23, 27
-
Court of Justice - Opinion C -282/07
: points 34, 59
-
Court of Justice - Judgment C -42/07
: points 15, 28
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Court of Justice - Judgment C -282/07
: points 3, 19 - 26, 41, 42
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Court of Justice - Judgment C -540/07
: point 65
-
Court of Justice - Opinion C -169/08
: point 28
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Court of Justice - Judgment C -128/08
: point 64
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Court of Justice - Judgment C -155/08
: points 17, 23, 48
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Court of Justice - Judgment C -233/08
: points 49, 50
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Court of Justice - Judgment C -325/08
: point 15
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Court of Justice - Judgment C -403/08
: points 15, 17
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Court of Justice - Judgment C -487/08
: points 64, 65
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Court of Justice - Judgment C -56/09
: points 17, 23
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Court of Justice - Judgment C -97/09
: point 48
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Court of Justice - Judgment C -284/09
: points 32, 34
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Court of Justice - Judgment C -372/09
: point 28
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Court of Justice - Judgment C -287/10
: points 17, 23
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
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
- 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)
- Smorenburg, Remco ; Kolste, Niels: AG OKs Dutch Final Wage Tax on Payments to Foreign Sports Clubs, Tax Notes International 2012 p.180-182 (EN)
- Gazin, Fabienne: Fiscalité, Europe 2012 Décembre Comm. nº 12 p.24 (FR)
- 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)
- Meussen, G.T.K.: Beslissingen in belastingzaken 2013 nº 23 (NL)
- 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
Language(s) of the Opinion