(February 5, 2015) 

On February 5, 2015 the European Court of Justice (CJEU) ruled in Cases C-655/13; H.J. Mertens versus Raad van bestuur van het Uitvoeringsinstituut werknemersverzekeringen (ECLI:EU:C:2015:62).

The following questions were referred to the CJEU for a preliminary ruling:

Should Article 71(1)(a)(i) of Regulation No 1408/71 be interpreted as precluding a frontier worker, who, immediately after a full-time employment relationship with an employer in a Member State, is employed for fewer hours by another employer in the same Member State, from being classified as a partially unemployed frontier worker?

The CJEU ruled as follows:

Article 71(1)(a)(i) 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 and updated by Council Regulation (EC) No 118/97 of 2 December 1996, as amended by Council Regulation (EC) No 1606/98 of 29 June 1998, must be interpreted as meaning that a frontier worker who, immediately after the end of a full-time employment relationship with an employer in a Member State, is employed on a part-time basis by another employer in that same Member State has the status of a partially unemployed frontier worker within the meaning of that provision.

For further information click here to be forwarded to the text of the ruling as published on the website of the Court of Justice, which will open in a new window.

Copyright – internationaltaxplaza.info

Follow International Tax Plaza on Twitter (@IntTaxPlaza)