In its judgment of 26 February 2015 (Case C-623/13, Minister for Economic Affairs and Finance v Gérard de Ruyter), the Court of Justice of the European Union (CJEU) concluded that income from assets earned by French residents working in another Member State cannot be subject to French social security contributions. In particular, the CJEU ruled that the levying by France of the CSG (general social security contribution) and the CRDS (social debt repayment contribution) violated the ban on the concurrent application of the social security laws of more than one country (Regulation (EEC) No 1408/71).
France subsequently introduced a new law changing the way in which the monies levied in this way are used: henceforth they will be earmarked to fund non-contributory social security benefits. France is thus effectively continuing to levy the social security contributions referred to above.
1. Is the Commission analysing this new law?
2. Does it regard the change in use to be compatible with Union law, in particular Regulation (EC) No 883/2004 on the coordination of EU Member State social security systems?