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Document C2006/143/27
Case C-493/04: Judgment of the Court (Third Chamber) of 9 March 2006 (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch) — L.H. Piatkowski v Inspecteur van de Belastingdienst — grote ondernemingen Eindhoven (Freedom of movement for workers — Social security — Person simultaneously employed in one Member State and self-employed in another Member State — Person subject to the social security legislation of each of those States — Regulation (EEC) No 1408/71 — Article 14c(b) and Annex VII — Social security contributions levied on interest paid by a company established in one Member State to a person resident in another Member State)
Case C-493/04: Judgment of the Court (Third Chamber) of 9 March 2006 (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch) — L.H. Piatkowski v Inspecteur van de Belastingdienst — grote ondernemingen Eindhoven (Freedom of movement for workers — Social security — Person simultaneously employed in one Member State and self-employed in another Member State — Person subject to the social security legislation of each of those States — Regulation (EEC) No 1408/71 — Article 14c(b) and Annex VII — Social security contributions levied on interest paid by a company established in one Member State to a person resident in another Member State)
Case C-493/04: Judgment of the Court (Third Chamber) of 9 March 2006 (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch) — L.H. Piatkowski v Inspecteur van de Belastingdienst — grote ondernemingen Eindhoven (Freedom of movement for workers — Social security — Person simultaneously employed in one Member State and self-employed in another Member State — Person subject to the social security legislation of each of those States — Regulation (EEC) No 1408/71 — Article 14c(b) and Annex VII — Social security contributions levied on interest paid by a company established in one Member State to a person resident in another Member State)
OB C 143, 17.6.2006, p. 15–16
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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|
17.6.2006 |
EN |
Official Journal of the European Union |
C 143/15 |
Judgment of the Court (Third Chamber) of 9 March 2006 (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch) — L.H. Piatkowski v Inspecteur van de Belastingdienst — grote ondernemingen Eindhoven
(Case C-493/04) (1)
(Freedom of movement for workers - Social security - Person simultaneously employed in one Member State and self-employed in another Member State - Person subject to the social security legislation of each of those States - Regulation (EEC) No 1408/71 - Article 14c(b) and Annex VII - Social security contributions levied on interest paid by a company established in one Member State to a person resident in another Member State)
(2006/C 143/27)
Language of the case: Dutch
Referring court
Gerechtshof te 's-Hertogenbosch
Parties to the main proceedings
Applicant: L.H. Piatkowski
Defendant: Inspecteur van de Belastingdienst — grote ondernemingen Eindhoven
Re:
Reference for a preliminary ruling — Gerechtshof te 's-Hertogenbosch — Interpretation of Article 14c(b) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as amended and updated by Council Regulation (EC) No 118/97 of 2 December 1996 (OJ 1997 L 28, p. 1), and of Council Regulation (EEC) No 574/72 of 21 March 1972 fixing the procedure for implementing Regulation No 1408/71, as amended and updated by Regulation No 118/97 — Application of Article 14c(b) in conjunction with Annex VII, point 1 — Social security — Person simultaneously subject to the legislation of two Member States
Operative part of the judgment
Articles 48 and 52 of the EC Treaty (now, after amendment, Articles 39 and 43 EC) concerning, respectively, freedom of movement for workers and freedom of establishment, and Article 14c(b) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as amended and updated by Council Regulation (EC) No 118/97 of 2 December 1996, as amended by Council Regulation (EC) No 1606/98 of 29 June 1998, must be interpreted as not precluding Netherlands legislation which includes, in the basis for calculating social security contributions, interest such as that paid, in the case in the main proceedings, by a company established in the Netherlands to a Netherlands national resident in Belgium who is subject, under that regulation and taking into account the nature of his occupational activities, to the social security legislation of both those Member States.
