# C_2007056EN.01000801.xml

| 10.3.2007 | EN | Official Journal of the European Union | C 56/8 |
| --- | --- | --- | --- |

10.3.2007

EN

Official Journal of the European Union

C 56/8

---

Judgment of the Court (Second Chamber) of 18 January 2007 (reference for a preliminary ruling from the Bundessozialgericht (Germany)) — Aldo Celozzi v Innungskrankenkasse Baden-Württemberg

(Case C-332/05) (1)

1

(Freedom of movement for workers - Calculation of daily sick pay based on net income, itself determined by tax class - Automatic placing of a migrant worker whose spouse is resident in another Member State in an unfavourable tax class - Amendment of the tax class only on application by the migrant worker - Failure to take into account a subsequent amendment of the tax class on the basis of the marital status of that worker - Principle of equal treatment - Infringement)

(2007/C 56/12)

Language of the case: German

Referring court

Bundessozialgericht (Germany)

Parties to the main proceedings

Applicant: Aldo Celozzi

Applicant:

Defendant: Innungskrankenkasse Baden-Württemberg

Defendant:

Re:

Reference for a preliminary ruling — Bundessozialgericht — Interpretation of Article 39 EC, Articles 3(1) and 23(3) of Regulation (EC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community (OJ, English special edition 1971 (II), p. 416) and Article 7(2) of Regulation (EEC) No 1612/68 of the Council of 15 October 1968 on freedom of movement for workers within the Community (OJ, English special edition 1968 (II), p. 475) — National social security legislation — Indirect discrimination — Calculation of the daily rate of sick pay based on net income, itself determined by tax class — Refusal to take into account retroactively an amendment of the tax class after account was taken of the marital status of a migrant worker whose spouse is resident in another Member State

Operative part of the judgment

Article 3(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, precludes the application of a daily sick pay scheme implemented by a Member State, such as that at issue in the main proceedings:

| — | under which a migrant worker, whose spouse resides in another Member State, is automatically placed in a tax class which is less favourable than that of a married national worker whose spouse resides in the Member State concerned and is not in paid employment, and |
| --- | --- |

—

under which a migrant worker, whose spouse resides in another Member State, is automatically placed in a tax class which is less favourable than that of a married national worker whose spouse resides in the Member State concerned and is not in paid employment, and

| — | which does not allow account to be taken retroactively, as regards the amount of that sick pay, which is calculated according to net income, itself determined by tax class, of a subsequent correction of that class following an express application by the migrant worker based on his actual marital status. |
| --- | --- |

—

which does not allow account to be taken retroactively, as regards the amount of that sick pay, which is calculated according to net income, itself determined by tax class, of a subsequent correction of that class following an express application by the migrant worker based on his actual marital status.

---

(1)  OJ C 281, 12.11.2005.

1

---