# C_2017038EN.01003401.xml

| 6.2.2017 | EN | Official Journal of the European Union | C 38/34 |
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6.2.2017

EN

Official Journal of the European Union

C 38/34

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Action brought on 28 October 2016 — Andreassons Åkeri and Others v Commission

(Case T-746/16)

(2017/C 038/47)

Language of the case: Swedish

Parties

Parties

Applicants: Andreassons Åkeri i Veddige AB (Veddige, Sweden), Luke Transport AB (Laholm, Sweden), Zimit Transportförmedling AB i konkurs (Veddige) (represented by: A. Broch and C.M. von Quitzow)

Applicants:

Defendant: European Commission

Defendant:

Form of order sought

Form of order sought

| — | Annul Commission Decision (Ares (2016) 4309876 of 10 August 2016 to close down EU-Pilot 7504/15/EMPL |
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Annul Commission Decision (Ares (2016) 4309876 of 10 August 2016 to close down EU-Pilot 7504/15/EMPL

Pleas in law and main arguments

Pleas in law and main arguments

In support of the action, the applicant relies on four pleas in law.

| 1. | First plea in law: The applicants have, by means of civil law contracts, hired Polish self-employed workers with businesses registered in Poland, which then provided services to the applicants. After the contracted services were performed, the workers returned to Poland where they are resident under social security law. Subsequently, following special assessment (tax assessment), the Swedish Skatteverket (Tax Board) required the applicants to pay Swedish employer social security contributions in respect of the Polish self-employed workers and imposed special financial penalties on the applicants. That runs counter to Council Regulation (EEC) No 574/72, which has now been replaced by Council Regulation (EC) No 987/2009. |
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1.

First plea in law: The applicants have, by means of civil law contracts, hired Polish self-employed workers with businesses registered in Poland, which then provided services to the applicants. After the contracted services were performed, the workers returned to Poland where they are resident under social security law. Subsequently, following special assessment (tax assessment), the Swedish Skatteverket (Tax Board) required the applicants to pay Swedish employer social security contributions in respect of the Polish self-employed workers and imposed special financial penalties on the applicants. That runs counter to Council Regulation (EEC) No 574/72, which has now been replaced by Council Regulation (EC) No 987/2009.

| 2. | Second plea in law: On the basis of Article 4 of Regulation No 574/72, which was applicable at the time of Sweden's accession to the EU, the Swedish Government designated the Försäkringskassan (Social Security Fund) as the competent authority for Sweden for social security law questions as regards the implementation of the rules of EU law relevant here. Under Swedish national law, however, it is the Skatteverket which ensures the collection of employer social security contributions. |
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2.

Second plea in law: On the basis of Article 4 of Regulation No 574/72, which was applicable at the time of Sweden's accession to the EU, the Swedish Government designated the Försäkringskassan (Social Security Fund) as the competent authority for Sweden for social security law questions as regards the implementation of the rules of EU law relevant here. Under Swedish national law, however, it is the Skatteverket which ensures the collection of employer social security contributions.

| 3. | Third plea in law: The social security contributions have been deducted twice, which is precisely what the regulations in question are intended to prevent. |
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3.

Third plea in law: The social security contributions have been deducted twice, which is precisely what the regulations in question are intended to prevent.

| 4. | Fourth plea in law: There is a requirement that the individual must be registered with the Swedish Försäkringskassan so that Swedish employer contributions may be levied with regard to the Polish self-employed workers. There has been no examination by the Skatteverket of whether that was the case. The fact that, in accordance with the above, social security contributions are deducted without their having been deposited in respect of a particular person, as is the case in a number of Member States, must be regarded as contrary to EU law. |
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4.

Fourth plea in law: There is a requirement that the individual must be registered with the Swedish Försäkringskassan so that Swedish employer contributions may be levied with regard to the Polish self-employed workers. There has been no examination by the Skatteverket of whether that was the case. The fact that, in accordance with the above, social security contributions are deducted without their having been deposited in respect of a particular person, as is the case in a number of Member States, must be regarded as contrary to EU law.

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