HOAGM Perenboom v Inspecteur der directe belastingen of Nijmegen: ECJ 5 May 1977

Europa Both article 12 of regulation no 3 and article 13 of regulation no 1408/71 prevent the state of residence from requiring payment, under its social legislation, of contributions on the remuneration received by a worker in respect of work performed in another member state and therefore subject to the social legislation of that state.

Citations:

C-102/76

European, Benefits

Updated: 10 April 2022; Ref: scu.132501