whether Member States differentiate between their own citizens and citizens from other Member States who occasionally work in their territory, particularly as regards the right to deduct expenses and the application of different tax rates.
kas liikmesriigid eristavad oma kodanikke ja neid teiste liikmesriikide kodanikke, kes ajutiselt töötavad nende territooriumil, eelkõige seoses kulude mahaarvamise õigusega ning eri maksumäärade kohaldamisega.