Case C-103/06: 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) (Social security for migrant workers — Regulation (EEC) No 1408/71 — Self employed workers living and working in France — General social contribution — Social debt repayment contribution — Account taken of income received in another Member State and taxable in that State under a double taxation treaty)
Date: 2008-04-03
Institutions: Court of Justice
Subjects: France, United Kingdom, interpretation of the law, social security, social-security contribution, tax convention, worker (EU)

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