Sums of money paid as daily subsistence allowance to employees temporarily working on the territory of another EU country. Tax evasion, abuse of law or tax optimisation?

Abstract

Based on an interesting decision of the Timișoara Court of Appeal, this article has analyzed the hypothesis in which an employer pays certain sums of money to employees working temporarily on the territory of another Member State, by way of detachment allowance. The arguments put forward by the Arad Court and the Timișoara Court of Appeal, which decided that the defendant should be acquitted, as well as the argument of the judge from the judicial review court who issued a separate opinion were reviewed within this material. Next, the state of facts was subjected to analysis, the final purpose of this material being to establish whether the act with which the defendant was charged constituted a crime, abuse of law or tax optimization.