argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: Court of Justice of the European Union - social security contributions - free movement principle

In case C-45/17, the French Conseil d’Eìtat referred for a preliminary ruling to the Court the question on whether people subject to social security contributions of other Countries – but still resident in France – shall be exonerated from the payment of two French social security contributions (namely the Contribution Sociale Geìneìraliseìe (General Social Contribution) — ‘CSG’ — and the Contribution pour le Remboursement de la Dette Sociale (Social Debt Repayment Contribution) — ‘CRDS’) in accordance to EU law. The Court maintained that, even though the fact that residents employed in other Member States shall be subject to the social security legislation of that State is indeed a principle, said principle can only be applied within Member States in Europe by virtue of the freedom of movement provided by the Union. Consequently, the Court held that someone who resides in France and works in other countries, which are not included among the EU/EEA or Switzerland, may be subject to the French social security contributions.