Rijksdienst voor Pensioenen v Hoogstadt

European Union – Social security. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 13(1) of Regulation (EEC) No 1408/71, as amended, precluded a national law, such as that at issue in the main proceedings, which imposed levies of contributions that had a direct and sufficiently relevant link with the legislation governing the branches of social security listed in art 4 of that regulation on payments made under supplementary pension schemes even though the beneficiary of that supplementary pension scheme did not reside in that member state and was subject, in accordance with art 13(2)(f) of that regulation, to the social security legislation of the member state in which he resided.

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