THE REMOVAL OF TAX OBSTACLES FOR THE FREE MOVEMENT OF EUROPEAN WORKERS
THE REMOVAL OF TAX OBSTACLES FOR THE FREE MOVEMENT OF EUROPEAN WORKERS

Summary/Abstract: The right to free movement of workers within the European Union was consecrated in the Treaty over 50 years ago and it is one of the pillars of the single market. In order to facilitate this right, the European Commission proposed a new Directive that was enacted in April 2014 by the Council of Ministers of the European Union. The scope of the Directive is to eliminate obstacles, among which also the tax ones encountered by cross-border workers. The European Commission proposed a series of measures that should ensure a better application of the legislation of the European Union in the field of persons’ right to work in another member state, to help thus citizens exert their rights in practice. The failure to know or understand the norms of the European Union is currently a major source of tax discrimination. In their turn, when citizens encounter issues related to their right to free movement, they believe that they do not know to whom to resort to in the hosting member state. The European Commission proposes itself to overcome such difficulties and contribute to the prevention of tax discrimination of workers based on nationality, offering practical solutions.

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