Bonificaciones fiscales dirigidas a instrumentar objetivos sistémicos de política social (contratación laboral para trabajo en territorio nacional) y libre prestación de servicios: la STJUE de 26 septiembre de 2024, C-387/22

Abstract

This CJEU ruling constitutes an important precedent by validating national measures that restrict the objective scope of application  of personal income tax credits and reductions in social security contributions in relation to workers in a sector who carry out their  activities in the territory of a Member State. , excluding the application of such tax credits and contribution reductions in cross-border situations where the provision of services was actually carried out in the territory of another Member State.
The CJEU recognized that the objectives of social protection of workers and systemic of the national labor market can constitute an  overriding reason of general interest, which allows national tax measures that articulate differences in treatment by penalizing the  performance of activities or activities to be made compatible with EU Law.