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Case C-272/17: Judgment of the Court (Tenth Chamber) of 23 January 2019 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — K.M. Zyla v Staatssecretaris van Financiën (Reference for a preliminary ruling — Free movement of workers — Equal treatment — Income tax — Social security contributions — Worker who left the Member State of her employment during the course of the calendar year — Application of the pro rata temporis rule to social security credit)
ECLI:EU:UNKNOWN:62017CA0272
62017CA0272
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11.3.2019
Official Journal of the European Union
C 93/8
(Case C-272/17) (*)
((Reference for a preliminary ruling - Free movement of workers - Equal treatment - Income tax - Social security contributions - Worker who left the Member State of her employment during the course of the calendar year - Application of the pro rata temporis rule to social security credit))
(2019/C 93/09)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Appellant: K.M. Zyla
Respondent: Staatssecretaris van Financiën
Operative part of the judgment
Article 45 TFEU must be interpreted as not precluding legislation of a Member State which, with a view to establishing the amount of social security contributions payable by a worker, provides that the social security component of the tax credit to which a worker is entitled for a calendar year is to be proportionate to the period during which that worker was insured under the social security system of that Member State, thus excluding from that annual credit a fraction proportionate to the period during which that worker was not insured under that social security system and lived in another Member State where he did not engage in professional activity.
(*) Language of the case: Dutch
ECLI:EU:C:2019:140