Request for a preliminary ruling from the Conseil d’État (France) lodged on 28 November 2013 — Ministre de l’Économie et des Finances v Gérard de Ruyter

(Case C-623/13)

2014/C 31/08

Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings

Applicant: Ministre de l’Économie et des Finances

Defendant: Gérard de Ruyter

Question referred

Do the tax levies on income from assets, such as the social contribution on income from assets, the social debt repayment contribution based on that same income, the social levy of 2 % and the additional contribution to that levy, have, by virtue of the mere fact that they contribute to the financing of compulsory French social security schemes, a direct and relevant link with some of the branches of social security listed in Article 4 of Council Regulation (EEC) No 1408/71 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, (1) and do they thus fall within the scope of that regulation?

(1)  OJ 1971 L 149, p. 2.