Judgment of the Court (Seventh Chamber) of 14 March 2019.
Ministre de l'Action et des Comptes publics v Mr and Mrs Raymond Dreyer.
Request for a preliminary ruling from the Cour administrative d'appel de Nancy.
Reference for a preliminary ruling — Social security — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Regulation (EC) No 883/2004 — Article 3 — Matters covered — Levies on income from assets charged to a French resident insured under the Swiss social security scheme — Levies apportioned for the funding of two benefits administered by the French National Solidarity Fund for Independent Living — Direct and sufficiently relevant link with certain branches of social security — Definition of ‘social security benefit’ — Individual assessment of an applicant’s personal needs — Taking into account the applicant’s resources in calculating the amount of the benefits.
Case C-372/18 (2019)
Language: English

The Ministre de l’Action et des Comptes publics (Minister for the Public Sector and Public Accounts) then appealed against that decision before the referring court, the Cour administrative d’appel de Nancy (Administrative Court of Appeal, Nancy, France).
First of all, the referring court decided, as did the Tribunal administratif de Strasbourg (Administrative Court, Strasbourg), that Mr and Mrs Dreyer were not liable to pay the share of the contributions and levies at issue apportioned to the FSV and to the CADES, namely the general welfare contribution, the social debt repayment contribution, solidarity levy and part of the social levy. According to the referring court, that share of the contributions and levies at issue has a direct and sufficiently relevant link with certain branches of social security and is therefore governed by the principle of single applicable legislation laid down in Article 11(1) of Regulation No 883/2004. Accordingly, in accordance with the rule in the judgment of 26 February 2015, de Ruyter (C‑623/13, EU:C:2015:123), since Mr and Mrs Dreyer are insured under the Swiss social security scheme, they cannot be liable in France to the social contributions and levies intended to fund the French social security scheme.
However, the referring court harbours doubts as to whether the share of the contributions and levies at issue apportioned to the CNSA, namely part of the social levy and the additional contribution, may also be regarded as funding social security contributions, within the meaning of Regulation No 883/2004, and having a direct and sufficiently relevant link with certain branches of social security.

Legal relationship diagram (Graphviz):
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   "The Ministre de l’Action et des Comptespublics (Minister for the Public Sector and Public Accounts)"->"Appeal";
   "Appeal"->"Cour administrative d’appel de Nancy (Administrative Court of Appeal, Nancy, France)";
   "Appeal"->"Doubts as to whether the share of the contributions and levies at issue apportioned to the CNSA"[dir=none];
   "Mr and Mrs Dreyer were not liable to pay the share of the contributions and levies at issue apportioned to the FSV and to the CADES"->"Cour administrative d’appel de Nancy (Administrative Court of Appeal, Nancy, France)"[dir=none];
    
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