Jurisprudența Curții de Justiție a Uniunii Europene în materia contribuțiilor sociale în ceea ce privește aplicarea formularului A1
The case law of the Court of Justice of the European Union on social contributions regarding the application of Form A1

Summary/Abstract: As previously presented, the concept of secondment of the employee under EU law should not be confused with the same notion under Article 45 Labor Code. The purpose of these provisions is therefore to avoid the administrative complications which would result from the application of the general rule laid down in Article 11 (3) (a) of the said Regulation where the period of employment is of short duration in a Member State other than the State in which the undertaking has its registered office or a place of business or the State in which the self‑employed person normally pursues his activity. Consequently, the Court of Justice of the European Union plays a crucial role in addressing, through the mechanism of preliminary rulings, interpretations of general interest regarding the uniform application of EU law for social contributions and the form A1.

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