Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 9 November 2017 — SF v Inspecteur van de Belastingdienst

(Case C-631/17)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: SF

Defendant: Inspecteur van de Belastingdienst

Question referred

The legislation of which Member State is designated by Regulation No 883/2004 ¹ in a situation in which the person concerned (a) resides in Latvia, (b) has Latvian nationality, (c) is employed by an employer established in the Netherlands, (d) works as a seafarer, (e) works on board a vessel at sea flying the flag of the Bahamas, and (f) performs those activities outside the territory of the European Union?

____________

¹     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).