Judgment of the Court (First Chamber) of 18 October 2012.
X NV v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
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.
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