# C_2006224EN.01001001.xml

| 16.9.2006 | EN | Official Journal of the European Union | C 224/10 |
| --- | --- | --- | --- |

16.9.2006

EN

Official Journal of the European Union

C 224/10

---

Judgment of the Court (Third Chamber) of 18 July 2006 (reference for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Maija T.I. Nikula

(Case C-50/05) (1)

1

(Social security - Sickness and maternity benefits - Calculation of contributions - Regulation No 1408/71 - Right of a Member State to include, in the basis for calculating contributions, the pensions or annuities paid by an institution of another Member State - Pensioner entitled to pensions and annuities payable under the legislation of two Member States)

(2006/C 224/17)

Language of the case: Finnish

Referring court

Korkein hallinto-oikeus

Parties to the main proceedings

Applicant: Maija T.I. Nikula

Applicant:

Re:

Reference for a preliminary ruling — Korkein hallinto-oikeus — Interpretation of Article 33(1) of Regulation (EEC) No 1408/71 of the Council 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) — Contributions for sickness and maternity benefits payable by a recipient of pensions received under the legislation of two Member States who resides in one of those Member States and is entitled to benefits solely from the institution of that Member State — Whether pensions or annuities received from the other Member State are to be taken into account when calculating contributions

Operative part of the judgment

| 1) | Article 33(1) 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, does not preclude, when the basis is determined for calculating sickness insurance contributions applied in the Member State of residence of the recipient of pensions paid by the institutions of that Member State responsible for the payment of benefits under Article 27 of that regulation, the inclusion in that basis of calculation, in addition to the pensions paid in the Member State of residence, also of pensions paid by the institutions of another Member State, provided that the sickness insurance contributions do not exceed the amount of pensions paid in the State of residence. |
| --- | --- |

1)

Article 33(1) 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, does not preclude, when the basis is determined for calculating sickness insurance contributions applied in the Member State of residence of the recipient of pensions paid by the institutions of that Member State responsible for the payment of benefits under Article 27 of that regulation, the inclusion in that basis of calculation, in addition to the pensions paid in the Member State of residence, also of pensions paid by the institutions of another Member State, provided that the sickness insurance contributions do not exceed the amount of pensions paid in the State of residence.

| 2) | However, Article 39 EC precludes the amount of pensions received from institutions of another Member State from being taken into account if contributions have already been paid in that other State out of the income from work received in that State. It is for the persons concerned to prove that the earlier contributions were in fact paid. |
| --- | --- |

2)

However, Article 39 EC precludes the amount of pensions received from institutions of another Member State from being taken into account if contributions have already been paid in that other State out of the income from work received in that State. It is for the persons concerned to prove that the earlier contributions were in fact paid.

---

(1)  OJ C 93, 16.4.2005.

1

---