||All England Reporter
|| All ER (D) 141 (Mar)
||Court of Justice of the European Communities (Third Chamber)
Judges Rosas (President of the Chamber), Malenovsky (Rapporteur) and Puissochet
||9 March 2006
European community - Workers - Freedom of movement - Social security - Person simultaneously employed in one member state and self-employed in another member state - Person subject to social security legislation of those states - Social security contributions levied on interest paid by company established in one member state to person resident in another member state - Reference for preliminary ruling - Interpretation of Treaty and directive - Whether national legislation contrary to Community law - EC Treaty, arts 39, 43 - Council Regulation (EEC) 1408/71, art 14c(b).
Articles39 and 43 EC (formerly arts48 and 52 of the EC Treaty), concerning, respectively, freedom of movement for workers and freedom of establishment, and art14c(b) of Council Regulation (EEC) 1408-71 (on the application of social security schemes to employed person, to self-employed persons and to members of their families moving within the Community), had to be interpreted as not precluding Netherlands legislation which included, in the basis for calculating social security contributions, interest such as that paid in the instant case, by a company established in the Netherlands to a Netherlands national resident in Belgium who was subject, under that regulation and taking into account the nature of his occupational activities, to the social security legislation of both those member states.
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