Judgment of Regional Court in Pilsen (Krajský soud v Plzni), Czech Republic, File No. 57 Ca 48/2008 of 18 December 2009

Rationes Decidendi:

Registration of a tax non-resident (in the present case, a Slovak citizen working as a bricklayer – sole proprietor in the Czech Republic) by the Tax Office sua sponte under Section 33(14) of the SpDP is not an obstacle to the free movement of services under Article 49 of the TEC (currently Article 56 of the TFEU).