Judgment of the Court (Tenth Chamber) of 18 January 2018 (request for a preliminary ruling from the Conseil d’État — France) — Frédéric Jahin v Ministre de l’Économie et des Finances, Ministre des Affaires sociales et de la Santé

(Case C-45/17) (1)

((Reference for a preliminary ruling - Free movement of capital - Articles 63 TFEU and 65 TFEU - Regulation (EC) No 883/2004 - Article 11 - Levies on income from assets contributing to the financing of the social security scheme of a Member State - Exemption for nationals of the European Union affiliated to a social security scheme of another Member State - Natural persons affiliated to a social security scheme of a third country - Difference of treatment - Restriction - Justification))

(2018/C 083/07)

Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings

Applicant: Frédéric Jahin

Defendants: Ministre de l’Économie et des Finances, Ministre des Affaires sociales et de la Santé

Operative part of the judgment

Articles 63 TFEU and 65 TFEU must be interpreted as not precluding legislation of a Member State, such as that at issue in the main proceedings, under which a national of that Member State who resides in a third country other than a Member State of the European Economic Area (EEA) or the Swiss Confederation and is affiliated to a social security scheme in that third country is subject, in that Member State, to levies on income from assets for the purpose of contributing to the social security scheme established by that Member State, whereas an EU national covered by a social security scheme of another Member State is exempted therefrom by reason of the principle that the legislation of a single Member State only is to apply in matters of social security pursuant to Article 11 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.

(1)  OJ C 121, 18.4.2017.