CELEX: C1995/074/03
Language: en
Date: 1995-03-25 00:00:00
Title: JUDGMENT OF THE COURT (Second Chamber) of 16 February 1995 in Case C-425/93 -reference for a preliminary ruling from the Schleswig-Holsteinisches Landessozialgericht): Calle Grenzshop Andresen GmbH & Co. KG v. Allgemeine Ortskrankenkasse für den Kreis Schleswig-Flensburg (Social Security for migrant workers - Determination of the legislation applicable)

No C 74/2           | EN 1                 Official Journal of the European Communities                                          25 . 3 . 95
     which tax is to be levied on the income received by him           with      the    Bundesanstalt      fur   Arbeit,   the      Bundes­
     within its territory since that Article does not allow a          versicherungsanstalt fur Angestellte und Mr Borge Wandahl
    Member State, as regards the collection of direct taxes,           as joined parties in the main proceedings — on the
     to treat a national ofanother Member State employed in            interpretation of Article 14 ( 1 ) ( a) and (2 ) (b) (i ) of Council
    the territory ofthe first State in the exercise ofhis right of     Regulation 1408/71 of 14 June 1971 on the application of
    freedom of movement less favourably than one of its                social security schemes to employed persons, to
    own nationals in the same situation.                               self-employed persons and to members of their families
                                                                       moving within the Community and Article 12a of Council
2 . Article 48 of the Treaty must be interpreted as                    Regulation No 574/72 of 21 March 1972 laying down the
    precluding the application of rules of a Member State              procedure for implementing Regulation (EEC ) No 1408/71 ,
    under which a worker who is a national of, and resides             in the versions codified by Council Regulation (EEC )
    in, another Member State and is employed in the first              No 2001/83 of 2 June 1983 (2) — the Court ( Second
    State is taxed more heavily than a worker who resides in           Chamber), composed of F. A. Schockweiler ( Rapporteur),
    the first State and performs the same work there when,             G. F. Mancini and G. Hirsch, Judges; C. O. Lenz, Advocate
    as in the main action, the national of the second State            General; H. A. Riihl, Principal Administrator, for the
    obtains his income entirely or almost exclusively from             Registrar, gave a judgment on 16 February 1995, the
    the work performed in the first State and does not                 operative part of which is as follows:
    receive in the second State sufficient income to be subject
    to taxation there in a manner enabling his personal and             1 . the situation of a Danish worker, residing in Denmark
    family circumstances to be taken into account.                           and employed exclusively by an undertaking with its
                                                                             seat in Germany, who in the course of that employment
3 . Article 48 of the Treaty must be interpreted as                          relationship, regularly, for several hours each week and
    precluding a provision in the legislation of a Member                    for a period not limited to twelve months pursues his
    State on direct taxation under which the benefit of                      activity partly in Denmark, falls under Article 14
    procedures such as annual adjustment of deductions at                    (2) (b) (i) of Council Regulation 1408/71 of 14 June
    source in respect of wages tax and the assessment by the                 19-71 on the application ' of social security schemes to
    administration ofthe tax payable on remuneration from                    employed persons, to self-employed persons and to
    employment is available only to residents, thereby                       members of their families moving within the
    excluding natural persons who have no permanent                          Community.
    residence or usual abode on its territory but receive
    income there from employment.                                      2 . 'Activity' within the meaning of Article 14 (2) (b) (i) of
                                                                             Regulation (EEC) No 1408/71 covers the term
(!) OJ No C 177, 29 . 6 . 1993 .                                             'employed'.
                                                                       (!) OJ No C 332, 18 . 12 . 1993 .
                                                                       ( 2 ) OJ No L 230, 22. 8 . 1983 , p . 6 .
               JUDGMENT OF THE COURT
                       (Second Chamber)
                      of 16 February 1995
in Case C-425/93 -reference for a preliminary ruling from             References for a preliminary ruling from the Tribunale
the Schleswig-Holsteinisches Landessozialgericht): Calle              Amministrativo Regionale del Lazio — Sezione II — by
Grenzshop Andresen GmbH & Co. KG v. Allgemeine                        orders of that court of 19 October 1994 in the case of ( 1 )
                                                                      Radio Torre, (2 ) Rete A Sri, (3 ) Vallau Italiana
  Ortskrankenkasse für den Kreis Schleswig-Flensburg ( ! )
                                                                      Promomarket Sri, (4 ) Radio Italia Solo Musica Sri and
(Social Security for migrant workers — Determination of               Others, ( 5 ) GETE (Tele Nova), ( 6) ToscanaTV and Othres,
                   the legislation applicable)                        and ( 7) Nuova Antenna Tre SpA and Others v. Ministero
                          ( 95/C 74/03 )                                              delle Poste e Telecommunicazioni
                                                                      ( Cases C-328/94, C-329/94, C-337/94, C-338/94 and
                (Language of the case: German)                                        C-339/94, C-21/95 and C-22/95 )
                                                                                                  ( 95/C 74/04 )
(Provisional translation; the definitive translation will be
         published in the European Court Reports)                     Reference has been made to the Court of Justice of the
                                                                      European Communities by orders of the Tribunale
In Case C-425/93 : reference to the Court under Article 177           Amministrativo Regionale del Lazio, Sezione II ( Regional
of the EC Treaty from the Schleswig-Holsteinisches                    Administrative Court, Lazio, Second Chamber) of
Landessozialgericht (Higher Social Court, Schles­                     1 9 October 1 994, which were received at the Court Registry
wig-Holstein ) ( Germany) for a preliminary ruling in the             on 12 December and 28 December 1994 and 30 January and
proceedings pending before that court between Calle                   1 February 1995, for a preliminary ruling in the case of ( 1 )
Grenzshop Andresen GmbH & Co. KG and Allgemeine                       Radio Torre ( C-328/94 ), (2 ) Rete A Sri ( C-329/94 ), ( 3 )
Ortskrankenkasse fur den Kreis Schleswig-Flensburg,                   Vallau Italiana Promomarket Sri ( C-337/94 ), (4 ) Radio