Official Journal of the European Union

C 207/29

(Case C-266/13)

2013/C 207/48

Language of the case: Dutch

Referring court

Parties to the main proceedings

Appellant: L. Kik

Respondent: Staatssecretaris van Financiën

Questions referred

(a)Must the rules regarding the personal scope of application of Regulation (EEC) No 1408/71 (1) and the rules which determine the territorial scope of the designation rules in Title II of that regulation be interpreted as meaning that those designation rules apply in a case such as the present, which concerns (a) a worker residing in the Netherlands who (b) is a national of the Netherlands, (c) in any event, was previously compulsorily insured in the Netherlands, (d) is employed as a seafarer by an employer established in Switzerland, (e) carries out his work on board a pipelayer which flies the Panamanian flag, and (f) carries out those activities first outside the territory of the Union (approximately 3 weeks above the continental shelf of the United States and approximately 2 weeks in international waters) and then above the continental shelf of the Netherlands (periods of one month and approximately one week) and of the United Kingdom (a period of slightly more than one week), while (g) the income earned thereby is subject to income tax levied by the Netherlands?

(b)If so, is Regulation (EEC) No 1408/71 then only applicable on the days when the person concerned works above the continental shelf of a Member State of the Union, or also during the preceding period in which he worked elsewhere outside the territory of the Union?

If Regulation (EEC) No 1408/71 applies to a worker as referred to in question 1(a), what legislation or sets of legislation does the Regulation then designate as applicable?

(1) Council Regulation 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 (OJ, English Special Edition 1971(II), p. 416).