Staatssecretaris van Financien v Zinnecker: ECJ 13 Oct 1993

ECJ (Judgment) 1. It follows from Annex I.I to Regulation No 1408/71, which provides in relation to the Netherlands that any person pursuing an activity or occupation without a contract of employment is to be considered a self-employed person within the meaning of Article 1(a)(ii) of the regulation, that possession of the status of a self-employed person does not depend upon any residence condition in that Member State.
It follows that a German national who is resident in Germany and pursues an activity as a self-employed person as to approximately one half in that State and one half in the Netherlands must be deemed to be a self-employed person falling within the scope ratione personae of Regulation No 1408/71, notwithstanding the fact that he does not fulfil the residence condition laid down by the Netherlands legislation for affiliation to the Netherlands social security scheme.
2. Article 14a of Regulation No 1408/71 must be interpreted as meaning that the legislation applicable to a German national who is resident in Germany and who pursues an activity as a self-employed person as to one half in that State and one half in the Netherlands is that of Germany.

Citations:

C-121/92, [1993] EUECJ C-121/92

Links:

Bailii

Jurisdiction:

European

Benefits

Updated: 03 June 2022; Ref: scu.160915