Opinion of the Advocate General — ECLI:EU:C:2000:325
Date: 2000-06-15
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Social security for migrant workers
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment 
Social security for migrant workers — Legislation applicable — Workers employed by 
an undertaking in one Member State posted to carry out work within the territory of 
another Member State — Activities of the company performed exclusively in the second 
State, with the exception of purely internal management activities — Subjection of the 
workers to the legislation of the State in which they actually work 
(Council Regulation No 1408/71, Arts 13(2)(a) and 14(1)(a)) 
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SUMMARY — CASE C-404/98 
Article 14(1)(a) of Regulation No 1408/71, 
as amended and updated by Regulation 
No 2001/83, which, under certain condi­
tions, allows an undertaking to arrange 
that workers posted by it temporarily to 
work in a Member State other than that in 
which the undertaking is established will 
continue to be covered by the social 
security system of the Member State in 
which the undertaking is established, must 
be interpreted as not applying to workers of 
a construction company established in one 
Member State who are posted to carry out 
construction work in the territory of 
another Member State in which, apart 
from purely internal management activ­
ities, that undertaking performs all its 
activities. In accordance with Arti­
cle 13(2)(a) of Regulation No 1408/71, 
those workers are subject to the social 
security legislation of the Member State in 
whose territory they actually work. 
(see para. 23 and operative part) 
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