Language of document : ECLI:EU:C:2015:123

Case C‑623/13

Ministre de l’Économie et des Finances


Gérard de Ruyter

(Request for a preliminary ruling from the
Conseil d’État (France))

(Reference for a preliminary ruling — Social security — Regulation (EEC) No 1408/71 — Article 4 — Substantive scope — Levies on income from assets — General social contribution — Social debt repayment contribution — Social levy — Additional contribution to the social levy — Participation in the financing of compulsory social security schemes — Direct and sufficiently relevant link with some branches of social security)

Summary — Judgment of the Court (First Chamber), 26 February 2015

Social security — Migrant workers — Regulation No 1408/71 — Substantive scope— Levy on income from assets — Participation in the financing of compulsory social security schemes — Included — Professional activities of the taxable persons — No effect

(Council Regulation No 1408/71, as amended by Regulation No 118/97 and No 1606/98, Art. 4)

Regulation No 1408/71, as amended and updated by Regulation No 118/97 and as amended by Regulation No 1606/98, must be interpreted as meaning that levies on income from assets have, when they contribute to the financing of compulsory social security schemes, a direct and relevant link with some of the branches of social security listed in Article 4 of Regulation 1408/71 and thus fall within the scope of the regulation, even though those levies are imposed on the income from assets of taxable persons, irrespective of the pursuit by them of any professional activity.

(see para. 42, operative part)