Freedom to provide services
Belgian legislation limiting deductibility of business expenses, compatibility with
Case law
Commentary –
Tax Reporter ¶103-952
EU law
Commentary –
Schwarz on Tax Treaties ¶11-000
Interpretation of the Treaty on the Functioning of the European Union, art. 18, 45, 49 and 56
Reference for a preliminary ruling
Secondment of workers by agency established in another member state
Tax on income of those workers withheld at source
Temporary employment agency
Wages tax withheld, non-resident service providers
Within the EU
Commentary –
Tax Reporter ¶103-950