DISCREPANCIES BETWEEN EUROPEAN AND EU MEMBER STATES' LEGISLATION: THE CASE OF DELEGATION AND DETACHMENT

This article does not simply suggest a short description of the European legislation and that of the EU member states regarding the rights of delegation and detachment, but it also takes into consideration an overview of these rights for the citizens of the european union in a global context. Starti...

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Bibliographic Details
Published in:Research and science today 2014-08, p.64
Main Authors: Petrascu, Daniela, Tieanu, Alexandra
Format: Article
Language:English
Subjects:
Accounting
Councils
Double taxation
Employees
Employers
Law
Legislation
Parliaments
Principles
Regulation
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Summary:This article does not simply suggest a short description of the European legislation and that of the EU member states regarding the rights of delegation and detachment, but it also takes into consideration an overview of these rights for the citizens of the european union in a global context. Starting from the general legislative framework of the European union and referring to particular notions from the social and especially financial field found in the EU member states' legislation, the authors of this article aim to highlight some dysfunctionalities that occur in this area during fiscal inspections. Such discrepancies have as a negative effect certain fiscal disadvantages for economic societies, and especially for the employee. In the case of Romanian employees delegated or detached in another EU member state, the social and financial aspects include a series of discrepancies that affect both the individual's activity and the financial system in its entirety.
ISSN:2247-4455
2285-9632