Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 18 May 2017 — K.M. Zyla v Staatssecretaris van Financiën

(Case C-272/17)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: K.M. Zyla

Respondent: Staatssecretaris van Financiën

Question referred

Must Article 45 TFEU be interpreted as precluding legislation of a Member State under which a worker who, pursuant to Regulation No 1408/71 ¹ or Regulation No 883/2004, ² is insured under the social security system of the Member State concerned for part of a calendar year, and who, when the contributions for that insurance are levied, is entitled to only a portion of the contributions component of the general tax credit which is determined on a time-proportionate basis in relation to the period of insurance, if that worker, for the remainder of the calendar year, was not insured under the social security system of that Member State, and was resident in another Member State for the remainder of the calendar year and earned (virtually) his entire annual income in the first-mentioned Member State?

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¹ Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community (English Special Edition 1971(II), p. 416).

² Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (OJ 2004 L 166, p. 1).