Fraud can undermine the binding nature of an A1 form
On 6 February, the Court of Justice of the EU presented its highly anticipated judgement in the case n° C-359/16 ‘Altun’. In its judgement, the CJEU ruled that, in case of posting, the courts of the host Member State can disregard an A1 form issued by the competent authorities of the home Member State provided
Interpretation of the 5%-rule for applying EU-Regulation 883/2004
In order to determine whether someone should be considered as working in one Member State only with limited travel to other Member States or as being simultaneously employed in different Member States, one should – amongst others – determine whether or not the activities carried out outside the country of usual employment take up 5%
