34By its questions, which it is appropriate to examine together, the referring court asks, in essence, whether Article 45 TFEU and Article 7(4) of Regulation No 1612/68 are to be interpreted as meaning that they preclude clauses in collective and individual agreements under which a top-up amount such as that at issue in the main proceedings, which is paid by an employer under a scheme of part-time working for older employees, must be calculated in such a way that the tax on wages payable by the worker in the Member State of employment is notionally deducted when establishing the basis for the calculation of that top-up amount, even though, under a tax convention for the avoidance of double taxation, the pay, salaries and analogous remuneration paid to workers who do not reside in the Member State of employment are taxable in their Member State of residence. If the answer to that question is in the affirmative, the referring court wishes to know what consequences result for the calculation of the top-up amount payable to those workers.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.