Reference for a preliminary ruling by the Gerechtshof te 's-Hertogenbosch by decision of that court of 9 June 2004 in the case of L.H. Piatkowski against Belastingsdienst Grote ondernemingen Eindhoven

(Case C-493/04)

(2005/C 31/22)

Language of the case: Dutch

Reference has been made to the Court of Justice of the European Communities by order of the Gerechtshof 's-Hertogenbosch (Regional Court of Appeal, 'S-Hertogenbosch) (Netherlands) of 9 June 2004, received at the Court Registry on 1 December 2004, for a preliminary ruling in the case of L.H. Piatkowski against Belastingsdienst Grote ondernemingen Eindhoven on the following question:

Does Community law, in particular the right to freedom of movement and Article 14c(b) of Regulation No 1408/71 (1) (version applicable in 1998), preclude the Netherlands from levying national insurance contributions on interest income paid by a company established in the Netherlands to a Belgian resident to whom under Article 14c(b), in conjunction with Annex VII to Regulation No 1408/71, both Netherlands and Belgian social security legislation are applicable?

(1)  Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons, self-employed persons and to members of their families moving within the Community