L. H. Piatkowski v Inspecteur van de Belastingdienst grote ondernemingen Eindhoven (C-493/04)

Judgment of 9 Mar 2006

law://eu/cjeu/2004/c-493-04/para_21@2026-11-13

21Article 13 of Regulation No 1408/71, which is the first article of Title II on determination of the legislation applicable, provides in paragraph 1 thereof that, subject to Articles 14c and 14f, persons to whom the regulation applies are to be subject to the legislation of a single Member State only. As is apparent inter alia from the 5th, 8th and 10th recitals in the preamble to that regulation, the principle that the legislation of a single Member State is to apply in matters of social security is aimed at eliminating unequal treatment which, for employed and self-employed workers moving within the Community, is the consequence of partial or total overlapping of the applicable legislation (see, to that effect, Case C-169/98 Commission v France [2000] ECR I-1049, paragraph 43). Thus, according to Article 14a(2) of Regulation No 1408/71, a person normally self-employed in the territory of two or more Member States is to be subject to the legislation of the Member State in whose territory he resides (see Case C-340/94 Dejaeck [1997] ECR I-461, paragraph 11).

L. H. Piatkowski v Inspecteur van de Belastingdienst grote ondernemingen Eindhoven (C-493/04)

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