This is a major case issued by the Court of justice in conformity with the conclusions of the Public Prosecutor, concerning the taxation of the wages of cross-border workers. However, its scope is much larger and this is a reference ruling both for tax experts and for community experts in general. Indeed, the Court acknowledges its competence to supply national courts with all elements for assessment concerning the compatibility of a treaty concluded between Member States of the European Community with community law. However, in the fiscal field, the implications of this verification may appear to be limited for two key reasons. Firstly, because the harmonisation of direct taxation and the elimination of double taxation have not really made a great deal of headway within the European construction. Secondly, it is difficult to see to what extent the criteria and techniques for dividing fiscal compentence between the States having signed up for international fiscal agreements will ignore the principle of non-discrimination according to nationality. Court may declare a provision in an international fiscal agreement concluded between two Member States to be incompatible with one of the basic liberties recognised by the treaty in fields such as income tax or tax on capital, which do not currently legally fall under community competence.

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migrant worker Europe tax system immigrant population