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Romania and EU Employers Registering for Romanian Social Security
Up until recently, the Romanian tax authorities have refused to accept the registration for Romanian social security purposes of European Union (EU)–based employers, except for companies employing seasonal workers performing work outside Romania. The arguments used by the tax authorities were based on the fact that there was no specific provision under domestic Romanian... »
Romania and New Rules for Immigration and Work Permits
Romania recently reformed its rules concerning the rights and procedures related to foreigners living and working in Romania. On 28 July 2011, Law 157/2011 amending legislation on the legal framework for foreigners in Romania was published in the official journal of Romania (Monitorul Oficial).1 The law entered into force on 1 August 2011 (three... »
EU Rules on 3rd Country Hires, Residence Permits
In July 2011, the European Union Directive1 – approved in 2009 by the European Parliament and the Council of the European Union – prohibiting employers from hiring third-country nationals who lack proper work authorization, takes effect. (In this context “third-country nationals” means any person who does not hold the nationality of one of the... »
EU Directive on Intra-EU Employment Conditions
The European Parliament, the legislative body for the European Union (EU), voted on 24 March 2011, for the adoption of a new Directive – the so-called ”single permit” law Directive – which provides for the harmonization of working conditions between non-EU workers and EU nationals. The purposes of this new Directive are to simplify... »
EU Social Security and 3rd-Country Nationals
Last year, European Union (EU) regulations providing for the coordination of social security underwent an important “renewal”. The new provisions,1 which determine the social security regime applicable to internationally mobile workers (employed or self-employed) within the EU, entered into force on 1 May 2010. However, the new regulations only applied to citizens of the EU. »
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. »