Individual Tax Alert (18/02/2013)EU Single Permit Directive |

In December 2011, the so-called Single Permit Directive was adopted after a complicated four years long negotiating process in the European Parliament. The Directive’s objective is twofold:
- establishing a simple and common procedure which third country nationals need to go through in order to obtain a work and residence permit in an EU Member State;
- defining a common set of rights for third country workers in order to address the gap between them and EU-nationals relating to the following areas: working conditions, freedom of association and trade Union membership, education and vocal training, recognition of diplomas, social security, tax benefits, access to goods and services including procedures for housing and advisory services by employment offices.
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