ECJ-Recent Developments in Direct Taxation 2013
1. Aufl. 2014
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S. 26I. Introduction
On 17 January 2013 the Czech Supreme Administrative Court decided to request a preliminary ruling from the Court of Justice of the European Union (hereinafter ECJ) regarding a possible discrepancy between the fundamental freedoms of the European Union and Czech tax legislation. Simultaneously, on 16 January 2013 the regional Court in Ostrava decided to request a preliminary ruling in a similar case.
II. Facts of the cases
A. Aco Industries
The main issue to be reviewed by the ECJ in this case concerns the concept of the international hiring-out of labour grounded in the Czech tax legislation. Aco Industries s.r.o. is a company with its seat in the territory of the Czech Republic. This company was cooperating with the Czech branch of N-Partner s.r.o. (hereinafter referred to as the branch), N-Partner s.r.o., having its seat in the territory of the Slovak Republic. As a staffing agency, the branch was temporarily providing its own employees to Aco Industries. Those employees performed the work of labourers in the production. The branch invoiced Aco Industries monthly for the cost of these temporarily assigned employees. The amount on the invoice was calculated as the sum ...