This directive enforcing Directive 96/71 aims to improve cooperation and exchange of information between monitoring bodies and also contains provisions to clarify information/document requests and formalities that can be requested from providers coming from another EU Member State in order to facilitate controls and make sure the host country’s core social rules are respected.
Measures to combat bogus self-employment (art. 4). In order to determine whether or not the provider is undertaking a real activity – not simply administrative management – the competent authorities will have to make an overall assessment of all factual elements that characterize the activity, including, in particular: a) the place where the undertaking has its registered office and pays taxes and social security contributions; b) the place where posted workers are recruited and from which they are posted; c) the place where the undertaking performs its substantial business activity and where it employs administrative staff; d) the number of contracts performed and/or the size of the turnover realized in the Member State of establishment, and so on.