'Walltopia' AD v Direktor na Teritorialna direktsia na Natsionalnata agentsia za prihodite - Veliko Tarnovo

European Union – Social security. Article 14(1) of Regulation (EC) No 987/2009, read together with art 12(1) of Regulation (EC) No 883/2004 should be interpreted as meaning that an employee recruited with a view to being posted to another member state had to be regarded as having been 'just before the start of his employment … already subject to the legislation of the Member State in which his employer is established', within the meaning of art 14(1) of Regulation 987/2009, even if that employee had not been an insured person under the legislation of that member state immediately before the start of his employment, if, at that time, that employee had had his residence in that member state, which was for the referring court to ascertain.

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