Judgment — ECLI:EU:C:2000:85
Date: 2000-02-15
Language of the case: French
Court formation: Full Court
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
Procedure: Action for failure to fulfil obligations - successful
Origin: France

Summary of the Judgment 
Social security for migrant workers — Equal treatment — 'General social contribution' 
levied by a Member State on its residents working in another Member State — Not 
permissible 
(EC Treaty, Arts 48 and 52 (now, after amendment, Arts 39 EC and 43 EC); Council 
Regulation No 1408/71, Art. 13) 
A Member State fails to fulfil its obligations 
unde r Ar t i c le 13 of R e g u l a t i o n 
No 1408/71 and under Articles 48 and 52 
of the Treaty (now, after amendment, 
Articles 39 EC and 43 EC) if it applies a 
general social contribution — the proceeds 
of which are allocated to the bodies 
responsible for paying old-age benefits, 
survivor's benefits, sickness benefits and 
family allowances — on the employment 
I - 1049 
SUMMARY — CASE C-169/98 
income and substitute income of employed 
and self-employed persons resident in that 
State but working in another Member State 
who, by virtue of that Regulation, are not 
subject to the social security legislation of 
the State of residence. 
Where such a contribution is allocated 
specifically and directly to financing the 
social security scheme of that State, it falls 
within the scope of Regulation No 1408/71 
and constitutes a levy covered by the 
prohibition against double contributions 
laid down in Article 13 of that Regulation 
and the provisions of the Treaty that 
Article 13 is designed to implement. 
That conclusion is not undermined by the 
fact that payment of the contribution does 
not give entitlement to any direct and 
identifiable benefit in return, by the limited 
number of the workers concerned, or by the 
fact that the rate of the levy is minimal. 
(see paras 31, 34-35, 37-38, 45-46, 48 and 
operative part) 
I - 1050