Judgment of the Court (First Chamber), 19 June 2014

Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství

Requests for a preliminary ruling from the Krajský soud v Ostravě and the Nejvyšší správní soud

Freedom to provide services — Temporary employment agency — Secondment of workers by an agency established in another Member State — Restriction — Undertaking using the workforce — Tax on the income of those workers withheld at source — Obligation — Payment to national budget — Obligation — Situation of workers seconded by a national agency — Absence of such obligations

Joined Cases C‑53/13 and C‑80/13

Reports of Cases

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