European Commission and Court of Human Rights
Auxiliary workers, home/host state scheme
Commentary –
Tax Reporter ¶1022-350
Detached national experts, Class 1 exclusion
Commentary –
Tax Reporter ¶1006-733
;
Tax Reporter ¶1022-125
Exemption from tax
Commentary –
Tax Reporter ¶132-750
;
Tax Reporter ¶144-500
Experts seconded to European Commission
Legislation/Regulatory –
SI 2001/1004 Sch. 3, Pt. VIII, para. 15
Experts seconded to, subsistence allowance
Legislation/Regulatory –
ITEPA2003 s. 304
Failure to notify of amendment/'special measure' to legislation
Case Law –
(1985) 2 BVC 200,069