Case C-212/06: Judgment of the Court (Grand Chamber) of 1 April 2008 (reference for a preliminary ruling from the Cour constitutionnelle (formerly the Cour d'arbitrage) — Belgium) — Government of the French Community and Walloon Government v Flemish Government (Care insurance scheme established by a federated entity of a Member State — Exclusion of persons residing in part of the national territory other than that falling within the competence of that entity — Articles 18 CE, 39 EC and 43 EC — Regulation (EEC) No 1408/71)
Date: 2008-04-01
Institutions: Court of Justice
Subjects: Belgium, Flemish Community, French-speaking Community, discrimination on the basis of nationality, free movement of persons, free movement of workers, interpretation of the law, residence, social security, social-security harmonisation

C 128/4

EN

Official Journal of the European Union

24.5.2008

Judgment of the Court (Third Chamber) of 3 April 2008
(reference for a preliminary ruling from the Tribunal des
affaires de sécurité sociale de Paris (France)) — Philippe
Derouin v Union pour le recouvrement des cotisations de
sécurité sociale et d'allocations familiales de Paris —
Région parisienne (Urssaf)

(Case C-103/06) (1)

lation (EC) No 307/1999 of 8 February 1999, is to be interpreted
as meaning that it does not preclude a Member State whose social
legislation is alone applicable to a resident self employed worker, from
excluding from the tax base for contributions such as the General
Social Contribution and the Social Debt Repayment Contribution
income earned by the worker in another Member State, by application,
in particular, of a convention for the avoidance of double taxation with
respect to taxes on income.

(Social security for migrant workers — Regulation (EEC)
No 1408/71 — Self employed workers living and working in
France — General social contribution — Social debt repay-
ment contribution — Account taken of income received in
another Member State and taxable in that State under a
double taxation treaty)

(1) OJ C 108, 6.5.2006.

(2008/C 128/05)

Language of the case: French

Referring court

Tribunal des affaires de sécurité sociale de Paris

Parties to the main proceedings

Applicant: Philippe Derouin

le recouvrement des cotisations de
Defendant: Union pour
sécurité sociale et d'allocations familiales de Paris — Région
parisienne (Urssaf)

for

Judgment of the Court (Grand Chamber) of 1 April 2008
a preliminary ruling from the Cour
(reference
constitutionnelle
(formerly the Cour d'arbitrage) —
Belgium) — Government of the French Community and
Walloon Government v Flemish Government

(Case C-212/06) (1)

(Care insurance scheme established by a federated entity of a
Member State — Exclusion of persons residing in part of the
national territory other than that falling within the compe-
tence of that entity — Articles 18 CE, 39 EC and 43 EC —
Regulation (EEC) No 1408/71)

(2008/C 128/06)

Language of the case: French

Re:

Referring court

Reference for a preliminary ruling — Tribunal des affaires de
sécurité sociale de Paris (France) — Interpretation of Regulation
(EEC) 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 1971 L 149,
p. 2), as amended and updated by Council Regulation (EEC)
No 2001/83 of 2 June 1983 (OJ 1983 L 230, p. 6) — Account
taken for the purpose of calculating the ‘contribution sociale
généralisée’ (general social contribution) and the ‘contribution
pour le remboursement de la dette sociale’ (social debt repay-
ment contribution) payable by a self-employed worker subject
to French social
income earned in another
Member State and taxable in that State under a double-taxation
convention.

legislation of

Operative part of the judgment

Council Regulation (EEC) No 1408/71 of 14 June 1971 on the
application of
self
employed persons and to members of their families moving within the
Community, in the version amended and updated by Council Regu-

to employed persons,

security schemes

social

Cour constitutionnelle (formerly Cour d'arbitrage)

Parties to the main proceedings

Applicants: Government of the French Community and Walloon
Government

Defendant: Flemish Government

Re:

Reference for a preliminary ruling — Cour constitutionnelle
(formerly Cour d'arbitrage) (Belgium) — Interpretation of Arti-
cles 18 EC, 39 EC and 43 EC and Articles 2, 3, 4, 13, 18, 19,
20, 25 and 28 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

24.5.2008

EN

Official Journal of the European Union

C 128/5

their
families moving within the Community (OJ, English
Special Edition 1971 (II), p. 416), as amended — Applicability
of the Flemish care insurance scheme to persons employed in
region of
the Dutch-speaking region or
Bruxelles-Capitale (Brussels Capital) and residing either in one of
those regions or in another Member State, to the exclusion of
persons residing in another part of the national territory.

in the bilingual

Operative part of the judgment

1. Benefits provided under a scheme such as the care insurance scheme
established by the Decree of the Flemish Parliament on the organi-
sation of care insurance (Decreet houdende de organisatie van de
zorgverzekering) of 30 March 1999, in the version contained in
the Decree of
the Flemish Parliament amending the Decree of
30 March 1999 (Decreet van de Vlaamse Gemeenschap houdende
wijziging van het decreet van 30 maart 1999 houdende de organi-
satie van de zorgverzekering) of 30 April 2004, fall within the
scope ratione materiae of Regulation (EEC) No 1408/71 of the
Council of 14 June 1971 on the application of social security
to self-employed persons and to
schemes to employed persons,
members of
families moving within the Community, as
their
amended 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.

Judgment of the Court (Third Chamber) of 3 April 2008
(reference for a preliminary ruling from the Corte Suprema
di Cassazione (Italy), Militzer & Münch GmbH v Ministero
delle Finanze

(Case C-230/06) (1)

(Customs union — Community transit — Recovery of a
customs debt — Competent Member State — Proof of the
regularity of the operation or of the place of the offence —
Time-limits — Liability of the principal)

(2008/C 128/07)

Language of the case: Italian

Referring court

Corte Suprema di Cassazione

Parties to the main proceedings

Applicant: Militzer & Münch GmbH

Defendant: Ministero delle Finanze,

Re:

2. On a proper construction of Articles 39 EC and 43 EC, legislation
of a federated entity of a Member State, such as that governing the
care insurance scheme established by the Flemish Community by
the decree of 30 March 1999, as amended by the Decree of the
Flemish Parliament of 30 April 2004,
limiting affiliation to a
social security scheme and entitlement to the benefits provided by
residing in the territory coming
that scheme to persons either
within that entity's competence or pursuing an activity in that terri-
tory but residing in another Member State,
is contrary to those
provisions, in so far as such limitation affects nationals of other
Member States or nationals of the Member State concerned who
have made use of their right to freedom of movement within the
European Community.

Reference for a preliminary ruling — Corte Suprema di Cassa-
zione — Interpretation of Article 11a of Commission Regu-
lation (EEC) No 1062/87 of 27 March 1987 on provisions for
the implementation of the Community transit procedure and
for certain simplifications of that procedure (OJ 1987 L 107,
p. 1)
and Article 215(1) of Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the Community
Customs Code (OJ 1992 L 302, p. 1) — Discharge by the
customs office of destination evidenced by forged documents —
Period prescribed for notifying the fact that a consignment has
not been presented at the office of destination — Applicability

Operative part of the judgment

3. On a proper construction of Articles 39 EC and 43 EC, legislation
of a federated entity of a Member State limiting affiliation to a
social security scheme and entitlement to the benefits provided by
that scheme only to persons residing in that entity's territory is
in so far as such limitation affects
contrary to those provisions,
nationals of other Member States working in that entity's territory
or nationals of the Member State concerned who have made use of
their right to freedom of movement within the European Com-
munity.

(1) OJ C 178, 29.7.2006.

1. In order

to verify whether

the Member State which recovered
customs duties has jurisdiction, it is for the referring court to deter-
mine whether, at the time when it came to light that the consign-
ment had not been presented at the office of destination, it was
possible to establish the place where the offence or irregularity
occurred. If that is the case, the Member State in which the first
offence or irregularity capable of being classified as a removal from
customs surveillance was committed can be identified as the State
with jurisdiction to recover
to
the
Articles 203(1) and 215(1) of Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the Community
Customs Code. On the other hand, if the place where the offence or
irregularity was committed cannot be thus established, the Member
State to which the office of departure belongs has jurisdiction to
in accordance with Articles 378 and
recover the customs duties,
379 of Commission Regulation (EEC) No 2454/93 of 2 July
1993 laying down provisions for the implementation of Regulation
No 2913/92.

customs debt, pursuant