AFMB Ltd and Others (Case C-610/18): Definitive Acceptance of the Economic Employer Principle in Multi-State Situations

Journal
Bierlaagh, R.
European Union
European Taxation 2020 (Volume 60), No. 11
PriceUSD 45

In this note, the author discusses the ECJ decision in AFMB Ltd and Others (Case C-610/18) wherein the Court determined that the entity that is considered the employer for social security contribution purposes is the undertaking that: (i) has actual authority over the worker, (ii) bears the actual wage costs of the worker and (iii) has the actual power to dismiss the worker.