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Court of Justice of the European Union · Judgment

C-18/95F.C. Terhoeve v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland

Decided
1999-01-26
ECLI
ECLI:EU:C:1999:22
CELEX
61995CJ0018
Finality
Final, the decision cannot be appealed

The court's own keywords

Freedom of movement for workers - Combined assessment covering income tax and social security contributions - Non-applicability to workers who transfer their residence from one Member State to another of a social contributions ceiling applicable to workers who have not exercised their right to freedom of movement - Possible offsetting by income tax advantages - Possible incompatibility with Community law - Consequences.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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