CELEX: 62017CA0272
Language: en
Date: 2019-01-23 00:00:00
Title: Case C-272/17: Judgment of the Court (Tenth Chamber) of 23 January 2019 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — K.M. Zyla v Staatssecretaris van Financiën (Reference for a preliminary ruling — Free movement of workers — Equal treatment — Income tax — Social security contributions — Worker who left the Member State of her employment during the course of the calendar year — Application of the pro rata temporis rule to social security credit)

11.3.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 93/8
            
         
      Judgment of the Court (Tenth Chamber) of 23 January 2019 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — K.M. Zyla v Staatssecretaris van Financiën
      (Case C-272/17) (1)
      
      ((Reference for a preliminary ruling - Free movement of workers - Equal treatment - Income tax - Social security contributions - Worker who left the Member State of her employment during the course of the calendar year - Application of the pro rata temporis rule to social security credit))
      (2019/C 93/09)
      Language of the case: Dutch
      
         Referring court
      
      Hoge Raad der Nederlanden
      
         Parties to the main proceedings
      
      
         Appellant: K.M. Zyla
      
         Respondent: Staatssecretaris van Financiën
      
         Operative part of the judgment
      
      Article 45 TFEU must be interpreted as not precluding legislation of a Member State which, with a view to establishing the amount of social security contributions payable by a worker, provides that the social security component of the tax credit to which a worker is entitled for a calendar year is to be proportionate to the period during which that worker was insured under the social security system of that Member State, thus excluding from that annual credit a fraction proportionate to the period during which that worker was not insured under that social security system and lived in another Member State where he did not engage in professional activity.
      
         (1)  OJ C 277, 21.8.2017.