Ruling on a case which confronts the Finnish system of sickness insurance -financed by taxes- with regulation 1408/71 on the coordination of social security legislations within the framework of mobility inside the EU, the Court finds that, no matter what the financing mode is (taxes or social security contributions related to the activity), the same reasoning can be used when tracking the obstacles to the free movement of workers. In this case, Finnish tax authorities integrated in the basis of
…The CJEC recognizes the integration of pensions in the basis for calculating contributions, even when they are paid by another Member State
The Court of Justice of the European Communities (CJEC) found that the integration of pensions paid by another Member State in the basis for calculating contributions in the residence State was compatible with the free movement of persons. (Réf. 06750)
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