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

Reports of Cases

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