SF v Inspecteur van de Belastingdienst.
Date: 2019-05-08
20


It should be noted at the outset that, where a person falls within the scope ratione personae of Regulation No 883/2004, as defined in Article 2 thereof, the rule in Article 11(1) of that regulation that the legislation of a single Member State is to apply is, in principle, appropriate, and the national legislation applicable is determined in accordance with the provisions of Title II of that regulation (see, to that effect, judgments of 19 March 2015, Kik, C‑266/13, EU:C:2015:188, paragraph 47 and the case-law cited, and of 25 October 2018, Walltopia, C‑451/17, EU:C:2018:861, paragraph 42 and the case-law cited).
22


In that regard, the Court has already held that the mere fact that a worker carries on his activities outside the territory of the European Union is not sufficient to exclude the application of the EU rules on free movement of workers, in particular Regulation No 883/2004, as long as the employment relationship retains a sufficiently close connection with that territory (see, to that effect, judgment of 19 March 2015, Kik, C‑266/13, EU:C:2015:188, paragraph 42 and the case-law cited).
23


According to the case-law of the Court, a sufficiently close connection between the employment relationship in question and the territory of the European Union derives, inter alia, from the fact that an EU citizen, who is resident in a Member State, has been engaged by an undertaking established in another Member State on whose behalf he carries on his activities (judgment of 19 March 2015, Kik, C‑266/13, EU:C:2015:188, paragraph 43 and the case-law cited).
28


In addition, since SF works as a seaman on board a vessel flying the flag of a third State, he also falls outside the general rule in Article 11(4) of Regulation No 883/2004 designating the legislation of the flag Member State with regard to seafarers (see, to that effect, judgment of 19 March 2015, Kik, C‑266/13, EU:C:2015:188, paragraph 56).
29


As to the question whether Article 11(3)(e) of Regulation No 883/2004 applies to situation such as the one at issue in the main proceedings, it should be noted that, according to the settled case-law of the Court, it is necessary, in order to interpret a provision of EU law, to consider not only its wording but also its context and the objectives of the legislation of which it forms part (judgments of 15 October 2014, Hoštická and Others, C‑561/13, EU:C:2014:2287, paragraph 29 and the case-law cited, and of 19 September 2018, González Castro, C‑41/17, EU:C:2018:736, paragraph 39 and the case-law cited), while the origins of the provision may also provide information relevant to its interpretation (judgment of 3 October 2013, Inuit Tapiriit Kanatami and Others v Parliament and Council, C‑583/11 P, EU:C:2013:625, paragraph 50 and the case-law cited).
33


With regard to the objectives pursued by Regulation No 883/2004, it should be noted that, in accordance with settled case-law, the provisions of Title II of Regulation No 883/2004, of which Articles 11 to 16 form a part, constitute a complete and uniform system of conflict rules which are intended not only to prevent the simultaneous application of a number of national legislative systems and the complication which might ensue, but also to ensure that the persons covered by that regulation are not left without social security cover because there is no legislation which is applicable to them (judgments of 14 June 2016, Commission v United Kingdom, C‑308/14, EU:C:2016:436, paragraph 64, and of 25 October 2018, Walltopia, C‑451/17, EU:C:2018:861, paragraph 41 and the case-law cited).
34


More particularly, as regards Article 11(3) of Regulation No 883/2004, the Court has held that the purpose of that provision is to determine the national legislation applicable to persons who are in one of the situations referred to in subparagraphs (a) to (e) of Article 11(3) (judgment of 25 October 2018, Walltopia, C‑451/17, EU:C:2018:861, paragraph 43 and the case-law cited).
35


It is true that the Court has held that Article 11(3)(e) of Regulation No 883/2004 applies, inter alia, to economically non-active persons (see, to that effect, judgments of 14 June 2016, Commission v United Kingdom, C‑308/14, EU:C:2016:436, paragraph 63).
38


In that regard, it should be recalled that Article 13 of Regulation No 1408/71, and more particularly paragraph 2(f) thereof, was given a broad interpretation in order to achieve the aim of the legislation of which it forms part, which is to prevent persons who come within the scope of that regulation being left without social security cover because there is no legislation which is applicable to them (see, to that effect, judgment of 11 June 1998, Kuusijärvi, C‑275/96, EU:C:1998:279, paragraph 40).
45


In any event, it is clear from the settled case-law of the Court that, although it is for the legislation of each Member State to lay down the conditions for creating the right to become affiliated to a social security scheme, the Member States are nevertheless required to abide by the provisions of EU law in force when setting those conditions. In particular, the conflict rules laid down by Regulation No 883/2004 are mandatory for the Member States, and the latter do not have the option to determine to what extent their own legislation or that of another Member State is applicable (see, to that effect, judgment of 25 October 2018, Walltopia, C‑451/17, EU:C:2018:861, paragraphs 47 and 48 and the case-law cited).
46


Accordingly, the conditions establishing the right to affiliate to a social security scheme cannot have the effect of excluding from the scope of the legislation at issue persons to whom, pursuant to Regulation No 883/2004, that legislation is applicable (judgment of 25 October 2018, Walltopia, C‑451/17, EU:C:2018:861, paragraph 49 and the case-law cited).