Opinion of the Advocate General — ECLI:EU:C:2007:610
Date: 2007-10-18
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Social security for migrant workers
Procedure: Reference for a preliminary ruling
Origin: France

Summary of the Judgment Social security for migrant workers – Power of the Member States to organise their social security systems (Council Regulation No 1408/71) Regulation No 1408/71, in the version amended and updated by Regulation No 307/1999, is to be interpreted as meaning that it does not preclude a Member State whose social legislation is alone applicable to a resident self‑employed worker, from excluding from the tax base for contributions such as the General Social Contribution and the Social Debt Repayment Contribution income earned by the worker in another Member State, by application, in particular, of a convention for the avoidance of double taxation with respect to taxes on income. (see para. 32, operative part)