Judgment — ECLI:EU:C:2005:329
Date: 2005-05-26
Language of the case: French
Court formation: Fifth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Right of establishment;Social security for migrant workers;Free movement of workers
Concepts: Legislation applicable;General
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment 1. Social security for migrant workers — Legislation applicable — Self-employed person pursuing activities in two Member States and residing in one of them — Legislation of the State of residence — Levying of a special contribution by the State of residence which takes into account the income obtained in another Member State — Whether permissible (Council Regulation No 1408/71, Arts 13(1), 14a(2), 14c and 14d(1)) 2. Freedom of movement for persons — Workers — Freedom of establishment — Self‑employed person pursuing activities in two Member States and residing in one of them — Levying of a special contribution by the State of residence which takes into account the income obtained in another Member State — National measure implementing Regulation No 1408/71 — Measure not constituting a restriction on freedom of establishment (EC Treaty, Art. 52 (now, after amendment, Art. 43 EC); Council Regulation No 1408/71, Art. 13 et seq.) 1. It is clear from the wording of Article 13(1), Article 14a(2), Article 14c and Article 14d(1) of Regulation No 1408/71 that a self-employed person to whom that regulation applies is subject to the legislation of a single Member State only and that, where a person is normally self-employed in the territory of two or more Member States, he is subject to the legislation of the Member State in whose territory he resides if he pursues any part of his activity in the territory of that Member State. In such a case, the self-employed person is to be treated as if he pursued all his professional activity or activities in the territory of the Member State of residence. It follows that Article 13 et seq. require that, in the case of a self-employed person pursuing professional activities in the territories of two Member States and residing in one of them, a contribution such as the moderation contribution provided for in the legislation of the State of residence must be calculated in such as way as to include under the heading of occupational income the income obtained in the territory of a Member State other than the Member State whose social legislation is applicable even if, after paying that contribution, the self-employed person cannot claim any social security or other benefit at the expense of that State. (see paras 19, 21, 24, operative part 1) 2. Article 52 of the EC Treaty (now, after amendment, Article 43 EC) does not preclude the imposition of a contribution such as a moderation contribution, payable in the Member State of residence and calculated taking into account income obtained in another Member State, on self‑employed persons pursuing professional activities in that capacity in those two Member States. Such a calculation is carried out on the basis of Article 13 et seq. of Regulation No 1408/71. The application of those articles is not liable to hamper or to render less attractive the exercise of the fundamental freedoms guaranteed by the Treaty but, on the contrary, contributes to facilitating the exercise of those freedoms. Therefore, the national measures implementing those provisions, such as those relating to that contribution, do not constitute restrictions on freedom of establishment. (see paras 32-34, operative part 2)