Case C-332/05: Judgment of the Court (Second Chamber) of 18 January 2007 (reference for a preliminary ruling from the Bundessozialgericht (Germany)) — Aldo Celozzi v Innungskrankenkasse Baden-Württemberg (Freedom of movement for workers — Calculation of daily sick pay based on net income, itself determined by tax class — Automatic placing of a migrant worker whose spouse is resident in another Member State in an unfavourable tax class — Amendment of the tax class only on application by the migrant worker — Failure to take into account a subsequent amendment of the tax class on the basis of the marital status of that worker — Principle of equal treatment — Infringement)
Date: 2007-03-10
Institutions: Court of Justice
Subjects: Germany, health insurance, interpretation of the law, marital status, migrant worker

C 56/8

EN

Official Journal of the European Union

10.3.2007

Judgment of the Court (Second Chamber) of 18 January
2007 (reference for a preliminary ruling from the Bundes-
sozialgericht (Germany)) — Aldo Celozzi v Innungskran-
kenkasse Baden-Württemberg

(Case C-332/05) (1)

(Freedom of movement for workers — Calculation of daily
sick pay based on net income, itself determined by tax class —
Automatic placing of a migrant worker whose spouse is resi-
dent in another Member State in an unfavourable tax class —
Amendment of the tax class only on application by the
migrant worker — Failure to take into account a subsequent
amendment of the tax class on the basis of the marital status
of that worker — Principle of equal treatment — Infringe-
ment)

(2007/C 56/12)

Language of the case: German

Referring court

Bundessozialgericht (Germany)

Parties to the main proceedings

Applicant: Aldo Celozzi

Defendant: Innungskrankenkasse Baden-Württemberg

Re:

Reference for a preliminary ruling — Bundessozialgericht —
Interpretation of Article 39 EC, Articles 3(1) and 23(3) of Regu-
lation (EC) No 1408/71 of the Council of 14 June 1971 on the
application of social security schemes to employed persons and
their families moving within the Community (OJ, English special
edition 1971 (II), p. 416) and Article 7(2) of Regulation (EEC)
No 1612/68 of the Council of 15 October 1968 on freedom of
movement
for workers within the Community (OJ, English
special edition 1968 (II), p. 475) — National social security
legislation — Indirect discrimination — Calculation of the daily
rate of sick pay based on net income, itself determined by tax
class — Refusal to take into account retroactively an amend-
ment of the tax class after account was taken of the marital
status of a migrant worker whose spouse is resident in another
Member State

favourable than that of a married national worker whose spouse
resides in the Member State concerned and is not in paid employ-
ment, and

— which does not allow account to be taken retroactively, as regards
the amount of that sick pay, which is calculated according to net
income, itself determined by tax class, of a subsequent correction of
that class following an express application by the migrant worker
based on his actual marital status.

(1) OJ C 281, 12.11.2005.

Judgment of the Court (Second Chamber) of 18 January
2007 (reference for a preliminary ruling from the Tribunal
de grande instance de Brive-la-Gaillarde (France)) —
Estager SA v Receveur principal de la recette des douanes
de Brive

(Case C-359/05) (1)

(Economic and monetary policy — Regulations (EC) No 1103/
97 and No 974/98 — Introduction of the euro — Conversion
between the euro and national currency units — Legislation
of a Member State adjusting the value in euros of certain
sums expressed in national currency in the legislative texts of
that State)

(2007/C 56/13)

Language of the case: French

Referring court

Tribunal de grande instance de Brive-la-Gaillarde (France)

Parties to the main proceedings

Applicant: Estager SA

Defendant: Receveur principal de la Recette des Douanes de
Brive

Operative part of the judgment

Article 3(1) of Regulation (EEC) No 1408/71 of the Council 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 and updated by
Council Regulation (EC) No 118/97 of 2 December 1996, precludes
the application of a daily sick pay scheme implemented by a Member
State, such as that at issue in the main proceedings:

— under which a migrant worker, whose spouse resides in another
Member State, is automatically placed in a tax class which is less

Re:

Reference for a preliminary ruling — Tribunal de grande
instance de Brive-La-Gaillarde — Interpretation of Articles 3
and 5 of Council Regulation (EC) No 1103/97 of 17 June 1997
on certain provisions relating to the introduction of the euro
(OJ 1997 L 162, p. 1) and of Article 14 of Council Regulation
(EC) No 974/98 of 3 May 1998 on the introduction of the euro
(OJ 1998 L 139, p. 1) — National legislation rounding off the
amount of tax on the supplementary budget for agricultural
social benefits (BAPSA) following its conversion into euros