Case C‑387/22

Nord Vest Pro Sani Pro SRL

v

Administraţia Judeţeană a Finanţelor Publice Satu Mare
and
Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca

(Request for a preliminary ruling from the Tribunalul Satu Mare)

Judgment of the Court (First Chamber) of 26 September 2024

(Reference for a preliminary ruling – Article 56 TFEU – Freedom to provide services – Construction sector – Posting of workers – Tax and social security advantages granted to employees and construction undertakings – Exemption from income tax – Exemption from health insurance contributions – Reduction in social security contributions – National legislation reserving the benefit of those advantages solely to construction services carried out in national territory – Legislation seeking to preserve labour in the national territory and to avoid concealed employment for salary-related reasons – Comparability of situations – Overriding reasons in the public interest – Social security protection of workers – The fight against tax fraud – Proportionality)

1. Freedom to provide services – Restrictions – Taxation law – Tax and social security advantages – Legislation of a Member State that reserves the benefit of such advantages solely to the employees of construction sector undertakings who carry out their activities in the national territory – Undertakings which are in a situation comparable to that of undertakings of the same sector whose employees are posted to other Member States – Difference in treatment – Comparable situations – Determination by the national court

   (Art. 56 TFEU)

   (see paragraphs 36, 46-48, 51-53)

2. Freedom to provide services – Restrictions – Taxation law – Tax and social security advantages – Legislation of a Member State that reserves the benefit of such advantages solely to the employees of construction sector undertakings who carry out their activities in the national territory – Undertakings which are in a situation comparable to that of undertakings of the same sector whose employees are posted to other Member States – Not permissible – Justification by reasons in the public interest – Whether permissible – Condition – Observance of the principle of proportionality – Verification by the referring court

   (Art. 56 TFEU)

   (see paragraphs 45, 54, 56, 57, 59-64, operative part)

See the text of the decision.