Request for a preliminary ruling from the Conseil d'État in the case de Ruyter.

Do the tax levies on income from assets, such as the social contribution on income from assets, the social debt repayment contribution based on that same income, the social levy of 2% and the additional contribution to that levy, have, by virtue of the mere fact that they contribute to the financing of compulsory French social security schemes, a direct and relevant link with some of the branches of social security listed in Article 4 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, 1 and do they thus fall within the scope of that regulation?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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