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Case C-137/11: Judgment of the Court (Fourth Chamber) of 27 September 2012 (reference for a preliminary ruling from the Cour du travail de Bruxelles — Belgium) — Partena ASBL v Les Tartes de Chaumont-Gistoux SA (Social security for migrant workers — Regulation (EEC) No 1408/71 — Articles 13 and 14c — Legislation applicable — Self-employed persons — Social security scheme — Insurance — Person employed or unemployed in a Member State — Self-employed activity in another Member State — Company agent — Residence in a Member State other than the State where the company has its registered office — Management of the company from the State of residence — National legislation establishing an irrebuttable presumption of pursuing a professional activity as a self-employed person in the Member State where the company has its registered office — Obligatory insurance with that State’s social security scheme for self-employed persons)
ECLI:EU:UNKNOWN:62011CA0137
62011CA0137
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24.11.2012
Official Journal of the European Union
C 366/11
(Case C-137/11) (<span class="super">1</span>)
(Social security for migrant workers - Regulation (EEC) No 1408/71 - Articles 13 and 14c - Legislation applicable - Self-employed persons - Social security scheme - Insurance - Person employed or unemployed in a Member State - Self-employed activity in another Member State - Company agent - Residence in a Member State other than the State where the company has its registered office - Management of the company from the State of residence - National legislation establishing an irrebuttable presumption of pursuing a professional activity as a self-employed person in the Member State where the company has its registered office - Obligatory insurance with that State’s social security scheme for self-employed persons)
2012/C 366/18
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Partena ASBL
Defendant: Les Tartes de Chaumont-Gistoux SA
Re:
Reference for a preliminary ruling — Cour du travail — Interpretation of Article 21 TFEU and Articles 13 and 14c of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons and to members of their families moving within the Community (OJ English Special Edition 1971 (II), p. 416) — Worker simultaneously employed in the territory of one Member State and self-employed in the territory of another Member State — Whether a person who is resident in another Member State and who manages from abroad a company which is liable to tax in that State is covered by the social security scheme for self-employed persons — Non-discrimination and citizenship of the European Union
Operative part of the judgment
EU law, in particular Articles 13(2)(b) and 14c(b) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as amended by Council Regulation (EC) No 1606/98 of 29 June 1998, and Annex VII thereto, precludes national legislation such as that at issue in the main proceedings in so far as it allows a Member State to presume irrebuttably that management from another Member State of a company subject to tax in the first Member State has taken place in that first Member State.
(<span class="note">1</span>) OJ C 179, 18.6.2011.