5.12.2022
EN
Official Journal of the European Union
C 463/5
Judgment of the Court (Second Chamber) of 13 October 2022 (request for a preliminary ruling from the Centrale Raad van Beroep — Netherlands) — Raad van bestuur van de Sociale verzekeringsbank v X, Y v Raad van bestuur van de Sociale verzekeringsbank (Case C-713/20) (1) (Reference for a preliminary ruling — Social security for migrant workers — Regulation (EC) No 883/2004 — Article 11(3)(a) and (e) — Person residing in one Member State and employed in another Member State — Employment contract or contracts entered into with a single temporary employment agency — Temporary work assignments — Intervening periods — Determination of the legislation applicable during intervening periods between temporary work assignments — Termination of the employment relationship) (2022/C 463/05) Language of the case: Dutch Referring court Centrale Raad van Beroep
Parties to the main proceedings Applicants: Raad van bestuur van de Sociale verzekeringsbank, Y Defendants: X, Raad van bestuur van de Sociale verzekeringsbank
Operative part of the judgment Article 11(3)(a) and (e) of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems must be interpreted as meaning that a person residing in a Member State who carries out, through a temporary employment agency established in another Member State, temporary work assignments in the territory of that other Member State is to be subject, during the intervening periods between those temporary work assignments, to the national legislation of the Member State in which he or she resides, provided that, by reason of the temporary contract, the employment relationship ceases during those periods.
(1)
OJ C 128, 12.4.2021.
Judgment of the Court (Seventh Chamber) of 13 October 2022 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — MC v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-1/21) (1) (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Measures to ensure the correct collection of VAT — Article 325(1) TFEU — Obligation to counter illegal activities affecting the financial interests of the European Union — VAT debts of a taxable legal person — National legislation which provides for the joint and several liability of the non-taxable manager of the legal person — Transfers made in bad faith by the manager — Depletion of the legal person’s assets leading to insolvency — Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits — Default interest — Proportionality) (2022/C 463/06) Language of the case: Bulgarian Referring court Administrativen sad Veliko Tarnovo