Promovendus: Dhr. K. Heller

Promotores: Prof.Dr. R.G. Prokisch, Mw. Mr.Dr. M.J.G.A. Weerepas

Duur: 1/10/2015 - 30/9/2018

Abstract:

Cross-border employment involves a number of thorny issues. With respect to the cross-border hiring of contractors or subcontractors, a key question is the country in which income taxes and social insurance deductions are to be paid. The subject of cross-border employment has received considerable attention of late. The European labour market, fraudulent employment constructions and the free movement of services are the primary reasons for this. Countries try to resolve problems by adopting new legislation and stronger law enforcement. Changes are currently being introduced at the European level as well. Rules for liability in the subcontracting chain can be used in cases in which the payment of taxes and social insurance obligations does not occur in the usual manner. Subcontracting chain liability makes it possible to hold parties liable for the collection of taxes and insurance deductions other than the party owing the taxes. The applicable law contains numerous conditions. An important question is whether current Dutch law allows for the collection of unpaid taxes from a third party found liable for payment of such taxes if that party resides abroad. An unequivocal answer has not always been given in the Netherlands. A possible conflict with the free movement of services plays a role in this discussion. Also implicated is the free movement of workers. It would be very useful to know whether Belgium and Germany have comparable chain liability laws and how these countries deal with cross-border liability. Both legislation and jurisprudence are important in this regard. The aim of the research is to determine how The Netherlands, Belgium and Germany deal with cross-border liability in subcontracting chains and to make proposals for a possible change with respect to cross-border liability.