Keywords
Summary

Keywords

Social security for migrant workers – Power of the Member States to organise their social security systems

(Council Regulation No 1408/71)

Summary

Regulation No 1408/71, in the version amended and updated by Regulation No 307/1999, is to be interpreted as meaning that it does not preclude a Member State whose social legislation is alone applicable to a resident self‑employed worker, from excluding from the tax base for contributions such as the General Social Contribution and the Social Debt Repayment Contribution income earned by the worker in another Member State, by application, in particular, of a convention for the avoidance of double taxation with respect to taxes on income.

(see para. 32, operative part)