- The Court of Justice of the European Union ruled on the legitimacy of exemptions for dependent workers in Romania
- Exemptions are granted for workers in the construction sector from 2019-2028
- The exemption allows for full income tax exemption up to 3,000 Leu per month
- The exemption does not apply to detached employees
- The issue was raised by a local company in Romania that had detached employees in Germany and Austria
- The defense argued that the restriction on exemptions for detached employees could discourage Romanian companies from providing services outside the country
- The Court of Justice supported Romania’s position, although not as strongly as the Advocate General had suggested
- The Advocate General believed that the fundamental freedom being violated was the free movement of workers
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
