C-387/22Nord Vest Pro Sani Pro SRL v Administraţia Judeţeană a Finanţelor Publice Satu Mare and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 56 TFEU – Freedom to provide services – Construction sector – Posting of workers – Tax and social security advantages granted to employees and construction undertakings – Exemption from income tax – Exemption from health insurance contributions – Reduction in social security contributions – National legislation reserving the benefit of those advantages solely to construction services carried out in national territory – Legislation seeking to preserve labour in the national territory and to avoid concealed employment for salary-related reasons – Comparability of situations – Overriding reasons in the public interest – Social security protection of workers – The fight against tax fraud – Proportionality.

Tolker