European Union – Taxation. Article 14(2)(b)(i) of Council Regulation (EEC) 1408/71 was interpreted by the Court of Justice of the European Union as meaning that, a person, such as the one in question in the main proceedings, who was employed by an employer established in the territory of one member state and who resided in another member state where he carried out, during the past year, a part of his employment activity amounting to 6.5% of his hours worked without such an arrangement having been agreed with his employer in advance, was not to be considered to be normally employed in the territory of two member states, within the meaning of that provision.