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European Union
J. E. J. Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (C-512/03)
Judgment
Consideration of the questions referre…
The first question
38

J. E. J. Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen (C-512/03)

Judgment of 8 Sept 2005law://eu/cjeu/2003/c-512-03/para_38@2026-11-10

38The criterion of insurance chosen by the Netherlands legislation favours, in the majority of cases, persons resident in that Member State. Taxpayers who are not insured under that system are more often than not nonresidents.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-512/03 · ECLI:EU:C:2005:516
Decided: 8 Sept 2005
Procedure: Preliminary reference · referred by the Gerechtshof te s-Hertogenbosch (Netherlands)
Applicant: J.E.J. Blanckaert
Defendant: Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen
Rapporteur: K. Lenaerts
Advocate General: C. Stix-Hackl
Bench: 5 judges
K. Lenaerts, N. Colneric, K. Schiemann, E. Juhász, M. Ilešič
Language: Dutch
Official: CURIA · EUR-Lex 62003CJ0512

Topics

Free movement of capital Social security Taxation

History · 1 version

8 Sept 2005Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 13: Glaxo Wellcome GmbH & Co. KG v Finanzamt München II (C-182/08); Missionswerk Werner Heukelbach eV v Belgian State (C-25/10)2 provisions; K.M. Zyla v Staatssecretaris van Financiën (C-272/17); Frédéric Jahin v Ministre de l'Économie et des Finances and Ministre des Affaires sociales et de la Santé (C-45/17)2 provisions; European Commission v Republic of Hungary (C-253/09); Ulrich Schröder v Finanzamt Hameln (C-450/09)2 provisions; Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08)2 provisions; Commission of the European Communities v Italian Republic (C-540/07); Staatssecretaris van Financiën v Orange European Smallcap Fund NV (C-194/06); Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam (C-379/05)2 provisions; Erika Waltraud Ilse Hollmann v Fazenda Pública (C-443/06)2 provisions; L. H. Piatkowski v Inspecteur van de Belastingdienst grote ondernemingen Eindhoven (C-493/04)2 provisions; Margaretha Bouanich v Skatteverket (C-265/04)2 provisions
Cites 10: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community; V.G. Müller-Fauré v Onderlinge Waarborgmaatschappij OZ Zorgverzekeringen UA and E.E.M. van Riet v Onderlinge Waarborgmaatschappij ZAO Zorgverzekeringen (C-385/99); Hans Reisch and Others (joined cases C-515/99 and C-527/99 to C-540/99) v Bürgermeister der Landeshauptstadt Salzburg and Grundverkehrsbeauftragter des Landes Salzburg and Anton Lassacher and Others (joined cases C-519/99 to C-524/99 and C-526/99) v Grundverkehrsbeauftragter des Landes Salzburg and Grundverkehrslandeskommission des Landes Salzburg (C-515/99, C-519/99, C-520/99, C-521/99, C-522/99, C-523/99, C-524/99, C-526/99, C-527/99, C-528/99, C-529/99, C-530/99, C-531/99, C-532/99, C-533/99, C-534/99, C-535/99, C-536/99, C-537/99, C-538/99, C-539/99, C-540/99); Westdeutsche Landesbank Girozentrale v Friedrich Stefan and Republik Österreich (C-464/98); Council Regulation (EC) No 1606/98 of 29 June 1998 amending Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 with a view to extending them to cover special schemes for civil servants; Manfred Trummer and Peter Mayer (C-222/97); Staatssecretaris van Financiën v B.G.M. Verkooijen (C-35/98); Finanzamt Köln-Altstadt v Roland Schumacker (C-279/93); Petri Manninen (C-319/02)