BY REGULATION NO 1390/81 .
12 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR THE RELEVANT NETHERLANDS PROVISIONS AND FOR THE FACTS AND SUBMISSIONS AND ARGUMENTS OF THE PARTIES , WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
DEFINITION OF THE TERM ' SELF-EMPLOYED PERSON ' ( SECOND TO FOURTH QUESTIONS )
13 THE NATIONAL COURT WISHES TO KNOW WHETHER PERSONS WHO PURSUE , OTHERWISE THAN UNDER A CONTRACT OF EMPLOYMENT OR BY WAY OF SELF-EMPLOYMENT IN A TRADE OR PROFESSION , AN ACTIVITY OF ANY KIND IN RESPECT OF WHICH THEY RECEIVE INCOME MAY BE REGARDED AS ' SELF-EMPLOYED PERSONS ' WITHIN THE MEANING OF REGULATION NO 1408/71 , AS AMENDED BY REGULATION NO 1390/81 , IN ORDER TO DETERMINE WHETHER A PRIEST WHO IS NOT PAID BY HIS ORDER BUT IS MAINTAINED BY HIS PARISHIONERS COMES WITHIN THE SCOPE OF THAT TERM .
14 IN THAT REGARD , THE NATIONAL COURT OBSERVES THAT IN NETHERLANDS TAX LAW THE EXPRESSION ' INCOME FROM WORK ' REFERS TO WORK PERFORMED IN ECONOMIC LIFE WHICH IS INTENDED TO PROVIDE , OR , ACCORDING TO THE RULES PREVAILING IN SOCIETY , CAN REASONABLY BE EXPECTED TO PROVIDE , SOME PECUNIARY ADVANTAGE .
15 THE NETHERLANDS GOVERNMENT OBSERVES THAT , UNDER SECTION I OF ANNEX I TO REGULATION NO 1408/71 , THE TERM ' SELF-EMPLOYED PERSON ' MUST BE INTERPRETED IN REGARD TO THE NETHERLANDS AS MEANING ' ANY PERSON PURSUING AN ACTIVITY OR OCCUPATION WITHOUT A CONTRACT OF EMPLOYMENT ' . IT IS NOT THEREFORE NECESSARY THAT THE PERSON ' S INCOME SHOULD COME FROM AN EMPLOYMENT RELATIONSHIP OR FROM SELF-EMPLOYMENT IN A TRADE OR PROFESSION WITHIN THE MEANING OF NATIONAL LAW . CONSEQUENTLY , THE TERM EVEN EXTENDS TO PERSONS WHO , IN THE CONTEXT OF A SOCIAL SECURITY SCHEME APPLYING TO ALL RESIDENTS , MAY BE PERMITTED TO JOIN THE SCHEME ON A VOLUNTARY BASIS , IN RESPECT OF THE EXERCISE OF ANY ACTIVITY , EVEN IF THEY CANNOT BE REGARDED AS EMPLOYED PERSONS OR SELF-EMPLOYED PERSONS WITHIN THE MEANING OF NATIONAL LAW .
16 HOWEVER , THE NETHERLANDS GOVERNMENT POINTS OUT THAT , ALTHOUGH ITS SOCIAL SECURITY LEGISLATION DOES NOT DISTINGUISH BETWEEN THE DIFFERENT CATEGORIES OF INSURED PERSON , A DISTINCTION IS DRAWN IN CERTAIN CASES UNDER THE LAW ON INCAPACITY BETWEEN PERSONS WHO ARE COMPULSORILY INSURED AND THOSE WHO ARE INSURED ON A VOLUNTARY BASIS , INASMUCH AS ADDITIONAL CONDITIONS FOR OBTAINING THE RIGHT TO BENEFITS ARE LAID DOWN .
17 THE COMMISSION ALSO CONSIDERS THAT THE EXPRESSION ' SELF-EMPLOYED PERSON ' CANNOT BE LIMITED TO PERSONS WHO ENGAGE IN A TRADE OR PROFESSION ON A SELF-EMPLOYED BASIS WITHIN THE MEANING OF NATIONAL LAW , BUT IN FACT REFERS TO ANY PERSON WHO , IN THE CONTEXT OF A SOCIAL SECURITY SCHEME APPLYING TO ALL RESIDENTS , ARE ENTITLED TO BENEFITS ON THE BASIS OF INCOME FROM WORK PERFORMED IN ECONOMIC LIFE WHICH IS