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Court of Justice of the European Union · Judgment

C‑498/10X NV v Staatssecretaris van Financiën

Decided
2012-10-18
ECLI
ECLI:EU:C:2012:635
CELEX
62010CJ0498
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

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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