Case C-154/05: Judgment of the Court (Third Chamber) of 6 July 2006 (reference for a preliminary ruling from the Rechtbank Amsterdam — Netherlands) — J.J. Kersbergen-Lap, D. Dams-Schipper v Raad van Bestuur van het Uitvoeringsinstituut Werknemersverzekeringen (Social security for migrant workers — Regulation (EEC) No 1408/71 — Article 4(2a), Article 10a and Annex IIa — Special non-contributory benefits — Netherlands benefit for disabled young people — Non-exportability)
Date: 2006-09-02
Institutions: Court of Justice
Subjects: Netherlands, free movement of workers, interpretation of the law, legal rule, non-contributory benefit, social security

C 212/8

EN

Official Journal of the European Union

2.9.2006

Judgment of the Court (Third Chamber) of 6 July 2006
(reference for a preliminary ruling from the Rechtbank
Amsterdam — Netherlands) — J.J. Kersbergen-Lap, D.
Dams-Schipper v Raad van Bestuur van het Uitvoeringsin-
stituut Werknemersverzekeringen

and updated by Council Regulation (EC) No 118/97 of 2 December
1996, as amended by Council Regulation (EC) No 307/1999 of 8
February 1999, with the result that only the coordinating provision
in Article 10a of that regulation must be applied and that benefit
cannot be paid to any person residing outside the Netherlands.

(Case C-154/05) (1)

(1) OJ C 155, 25.06.2005.

(Social security for migrant workers — Regulation (EEC) No
1408/71 — Article 4(2a), Article 10a and Annex IIa —
Special non-contributory benefits — Netherlands benefit for
disabled young people — Non-exportability)

(2006/C 212/13)

Language of the case: Dutch

Referring court

Rechtbank Amsterdam

Parties to the main proceedings

Applicants: J.J.Kersbergen-Lap, D. Dams-Schipper

Defendant: Raad van Bestuur van het Uitvoeringsinstituut
Werknemersverzekeringen

Re:

Reference for a preliminary ruling — Rechtbank Amsterdam —
Interpretation of Articles 4(2a) and10a of and Annex IIa to
Council Regulation (EEC) No 1408/71 of 14 June 1971 on the
application of social security schemes to employed persons, to
self-employed persons and to members of
families
moving within the Community (OJ, English Special Edition
1971 (II), p. 416), as amended by Council Regulation (EEC)
No 1247/92 of 30 April 1992 (OJ 1992 L 136, p.1) — Special
non-contributory benefits — System of coordination laid down
under Article 10a of Regulation No 1408/71 — Field of appli-
cation — Whether or not a benefit for young disabled people
mentioned in Annex IIa to Regulation No 1408/71 is included
— Recipients resident outside the Netherlands

their

Judgment of the Court (First Chamber) of 6 July 2006
(reference for a preliminary ruling from the Court of
Appeal (England and Wales) (Civil Division) — Talacre
Beach Caravan Sales Ltd v Commissioners of Customs &
Excise

(Case C-251/05) (1)

(Sixth VAT Directive — Article 28 — Exemption with
refund of the tax paid — Sale of goods taxed at zero-rate
fitted with goods taxed at the standard rate — Residential
caravans — Single supply)

(2006/C 212/14)

Language of the case: English

Referring court

Court of Appeal (Civil Division)

Parties to the main proceedings

Applicant: Talacre Beach Caravan Sales Ltd

Defendant: Commissioners of Customs & Excise

Re:

Operative part of the judgment

A benefit under the Wet arbeidsongeschiktheidsvoorziening jongge-
handicapten of 24 April 1997 (law on provision of incapacity benefit
to disabled young people) must be regarded as a special non-contribu-
tory benefit, as referred to in Article 4(2a) of Council Regulation
(EEC) No 1408/71 of 14 June 1971 on the application of social
security schemes to employed persons, to self-employed persons and to
members of their families moving within the Community, as amended

Reference for a preliminary ruling — Court of Appeal (Civil
Division) — Interpretation of Article 28(2)(a) of Sixth Council
Directive 77/388/EEC of 17 May 1977 on the harmonisation
of the laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1) — Zero-rated goods (caravans)
supplied with standard-rated items — Criteria for determining
whether the transaction must be regarded as a single supply for
the purposes of VAT