24In the absence of harmonisation at Community level it is for the legislation of the Member State concerned to determine the income to be taken into account when calculating social security contributions (Case C-18/95 Terhoeve [1999] ECR I-345, paragraph 51). This is a fortiori the case where Community legislation specifically refers to the law of the Member State which it designates as the State competent to deduct sickness insurance contributions. It is necessary, when the Member State concerned exercises that power, that it comply with Community law (see, in particular, Terhoeve, paragraph 34, and Case C-227/03 Van Pommeren-Bourgondiën [2005] ECR I-6101, paragraph 39).
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