Tag Archive
UK: EU Guidance on EU Social Security
The European Union’s new EC social security regulation 883/2004 and its Implementing Regulation 987/2009 became effective 1 May 2010. Going forward, consideration should be given as to which regulations apply when making A1 applications (under the new regulations) or E101 applications (under the existing regulations, namely 1408/71). »
EU Social Security Regulations Update
On 1 March 2010, initial guidance1 was released by the U.K.’s HM Revenue & Customs (HMRC) on the practical implementation of the new European Union (EU) social security rules, effective 1 May 2010, as contained in Regulations (EC) 883/2004, 987/2009, and 988/2009.2 It is expected that in the coming weeks HMRC will issue further... »
European Court Opines on Potential Discrimination with Respect to Dutch Special Allowance
The Attorney-General (AG) to the European Court of Justice (ECJ) rendered an opinion on October 27, 2009, on the question of whether or not a Dutch tax regulation that was considered to discriminate against nonresidents infringed the freedom of establishment, notwithstanding the fact that the taxpayer had the option to be treated for tax... »
EU: New Social Security Regulations’ Working Date Is Delayed
The new Implementing Regulation and the amending Regulation are expected to be signed by the European Council and Parliament on 16 September 2009. The internal working date which is now being used by the respective social security authorities is 1 May 2010. »
EU: Council Approves Employer Sanction Directive
The Council of the European Union (EU) has approved a Directive that prohibits the employment of third-country nationals who lack proper work authorization and sets minimum standards for sanctions for employer violations. The Directive also will introduce new recordkeeping and reporting requirements for employers that hire third-country nationals. »
Romania: Notifications for EU Assignees
The Romanian authorities have become increasingly strict regarding this requirement, making on-site labour inspections and levying penalties where companies are found not to have carried out the notification. »