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

On the basis that the allowances funded by the contributions and levies at issue administered by the FSV, the CADES and the CNSA were social security contributions, Mr and Mrs Dreyer disputed their liability to those contributions and levies before the Tribunal administratif de Strasbourg (Administrative Court, Strasbourg, France) on the ground that they were already insured under the Swiss social security scheme and cannot be required to contribute to the funding of the French social security scheme on account of the principle of single applicable social legislation resulting from Regulation No 883/2004. In a decision of 11 July 2017, the Tribunal administratif de Strasbourg (Administrative Court, Strasbourg) upheld Mr and Mrs Dreyer’s action and declared that they were not liable to pay the contributions and levies at issue.

Legal relationship diagram (Graphviz):
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   "Tribunal administratif de Strasbourg (Administrative Court, Strasbourg, France)"->"Decision 11/07/2017";
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   "Mr and Mrs Dreyer"->"Disputed their liability to those contributions and levies";
   "Disputed their liability to those contributions and levies"->"Tribunal administratif de Strasbourg (Administrative Court, Strasbourg, France)";
   "Disputed their liability to those contributions and levies"->"They were already insured under the Swiss social security scheme and cannot be required to contribute to the funding of the French social security."[dir=none];
   "They were already insured under the Swiss social security scheme and cannot be required to contribute to the funding of the French social security."->"The principle of single applicable social legislation resulting from Regulation No 883/2004"[dir=none];
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