The tax law for cross-border worker (UE and extra-UE) is regulated by the Directive n. 957/2018. Social security Equal Treatment in Occupational Social Security Directive 86/378 Equal Treatment in Social Security Directive 79/7/EEC Social Security Regulation 1408/71/EC and 883/2004/EC Directive 2005/36/EC Public procurement Public Contracts Directive 2014 (2014/24/EU) arts 18, 69-71 and Annex X RegioPost GmbH & Co v Stadt Landau in der Pfalz (2015) C-115/14 Collective representation The EU is formally not enabled to legislate on collective bargaining, although the EU, with all member states, is bound by the jurisprudence of the European Court of Human Rights on freedom of association. Participatory governance If a company transforms from a member state corporation to incorporate under the European Company Regulation 2001, employees are entitled to no less favourable representation than under the member state's existing board participation laws. This is practically important as a majority of EU member states require employee representation on company boards. Employee Involvement Directive 2001/86/EC European Company Regulation Information and consultation The Information and Consultation Directive 2002 requires that workplaces with over 20 or 50 staff have the right to set up elected work councils with a range of binding rights, the European Works Council Directive 2009 enables work councils transnationally, and the Employee Involvement Directive 2001 requires representation of workers on company boards in some European Companies. In total, the requirement to inform and consult the workforce (negotiate with a view to agreement) is found in four directives. European Works Council Directive 2009/38/EC art 6(3) Information and Consultation Directive 2002/14/EC art 4(2) Business Transfers Directive 2001/23/EC art 7 Collective Redundancies Directive 98/59/EC art 2 Collective bargaining Theoretically, only the European Court of Human Rights should have competence to decide issues related to collective bargaining and industrial action, as the European Union treaties do not confer competence on the EU to legislate on such issues. The ECHR's scope extends to collective bargaining given the right to freedom of association under article 11. In Wilson and Palmer v United Kingdom the Court held that any detriment for membership of a trade union was incompatible with article 11, and in Demir and Baykara v Turkey the Court held "the right to bargain collectively with the employer has, in principle, become one of the essential elements" of article 11. This approach, which includes affirmation of the fundamental right to strike in all democratic member states, has been seen as