C-512/13C.G. Sopora v Staatssecretaris van Financiën

Domstolens egne nøkkelord

Reference for a preliminary ruling — Freedom of movement for workers — Article 45 TFEU — Equal treatment of non-resident workers — Tax advantage consisting in the exemption of reimbursements paid by the employer — Advantage granted on a flat-rate basis — Workers from a Member State other than that of the place of work — Requirement of residence at a certain distance from the border of the Member State of the place of work.

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