Aspecte privind plata contribuțiilor sociale în ipoteza detașării lucrătorilor pe teritoriul Uniunii Europene în lumina reglementărilor europene
Aspects regarding the payment of social contributions in the event of secondment of employees on the European Union territory considering the European regulations

Summary/Abstract: In applying the principle of free movement of persons – the milestone of the European Union citizenship –, the secondment of the employees on the territory of the European Union appears as a frequently encountered hypothesis, with significant impact at the level of mandatory social contributions. It is therefore imperative to analyze the different instances and the effects such instances might have on social contributions where, under the provisions of the employment agreement, an employee is relocated in the same enterprise group on the territory of an E.U. country.

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