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Document 62017CA0451

    Case C-451/17: Judgment of the Court (Sixth Chamber) of 25 October 2018 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — ‘Walltopia’ AD v Direktor na Teritorialna direktsia na Natsionalnata agentsia za prihodite — Veliko Tarnovo (Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Article 12(1) – Regulation (EC) No 987/2009 – Article 14(1) – Posted workers – Legislation applicable – A1 certificate – Whether the employee is subject to the legislation of the Member State in which his employer is established – Conditions)

    OJ C 4, 7.1.2019, p. 6–7 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    7.1.2019   

    EN

    Official Journal of the European Union

    C 4/6


    Judgment of the Court (Sixth Chamber) of 25 October 2018 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — ‘Walltopia’ AD v Direktor na Teritorialna direktsia na Natsionalnata agentsia za prihodite — Veliko Tarnovo

    (Case C-451/17) (1)

    (Reference for a preliminary ruling - Social security - Regulation (EC) No 883/2004 - Article 12(1) - Regulation (EC) No 987/2009 - Article 14(1) - Posted workers - Legislation applicable - A1 certificate - Whether the employee is subject to the legislation of the Member State in which his employer is established - Conditions)

    (2019/C 4/08)

    Language of the case: Bulgarian

    Referring court

    Administrativen sad Veliko Tarnovo

    Parties to the main proceedings

    Applicant:‘Walltopia’ AD

    Defendant: Direktor na Teritorialna direktsia na Natsionalnata agentsia za prihodite — Veliko Tarnovo

    Operative part of the judgment

    Article 14(1) of Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems, read together with Article 12(1) of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems, as amended by Regulation (EU) No 465/2012 of the European Parliament and of the Council of 22 May 2012, must be interpreted as meaning that an employee recruited with a view to being posted to another Member State must be regarded as having been ‘just before the start of his employment … already subject to the legislation of the Member State in which his employer is established’, within the meaning of Article 14(1) of Regulation No 987/2009, even if that employee was not an insured person under the legislation of that Member State immediately before the start of his employment, if, at that time, that employee had his residence in that Member State, which is for the referring court to ascertain.


    (1)  OJ C 330, 2.10.2017.


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