scholarly journals Sobre los funcionarios de la Unión Europea y su régimen de seguridad social: los tributos como cotizaciones sociales a efectos del TJUE = Issues about officials of the European Union and its social security regime: taxes as social contributions to the effects of the CJEU

2017 ◽  
Vol 9 (2) ◽  
pp. 355
Author(s):  
Thais Guerrero Padrón
Keyword(s):  
European Union ◽  
Social Security ◽  
Member State ◽  
The European Union ◽  
Social Security Contribution ◽  
Social Security Systems ◽  
Security Scheme ◽  
The Social ◽  
Social Security Scheme ◽  
Social Contributions

Resumen: La obligatoria integración y cotización de los funcionarios de la UE en un régimen de seguridad social propio, netamente comunitario, al margen de la competencia estatal y no afectado por el Reglamento de coordinación en seguridad social, les libera de sufragar las prestaciones de seguridad social de su país. El TJUE rechaza que un Estado miembro pueda imponer al funcionario de la UE, con domicilio fiscal en este país, la obligación de pagar ciertos impuestos que gravan sus rentas inmobiliarias, cuando van destinados a financiar determinadas prestaciones de la seguridad social nacional, de lo que se deduce que para el TJUE todo recurso que contribuye a la seguridad social, sea cual sea su naturaleza jurídica, es considerado en sentido amplio “cotización de seguridad social”.Palabras clave: Libre circulación de trabajadores, seguridad social, funcionarios de la Unión Europea, tributos, cotización.Abstract: The officials of the European Union are compulsorily affiliated and subject to the contributions of the social security scheme of the EU institutions. Such scheme lies outside the jurisdiction of the Member States and it is unaffected by the Regulation on the coordination of social security systems. In consequence, the officials of the European Union are exempted from defraying the national social security benefits. In this way, the imposition from a Member State to the official, whose domicile for tax purposes is in that country, to pay some contributions and social levies in respect of income from real estate, is rejected by the CJEU when they are allocated for the funding of the social security scheme of that same Member State. It follows that every source used to pay social security is broadly considered by the Court of Justice as a “social security contribution”, in spite of its legal nature.Keywords: Free movement of workers, social security, officials of the European Union, taxes, social security contribution.

scholarly journals Cross-border Coordination in the Field of Family Benefits

2021 ◽  
Vol 9 (2) ◽  
pp. 86-113
Author(s):  
Miloš Lacko
Keyword(s):  
European Union ◽  
Social Security ◽  
Member State ◽  
Family Member ◽  
Union Member ◽  
The European Union ◽  
Social Security Systems ◽  
Security Systems ◽  
Freedom Of Movement ◽  
Family Benefits

The exercise of freedom of movement within the European Union Member States also requires interventions in the national social security systems, the organization and exercise of which fall within the exclusive competence of the Member States. In order to fully exercise, in particular, the freedom of movement of persons, in particular persons engaged in gainful employment, it is necessary to lay down in the Union law procedures for resolving conflicts in the provision of family benefits. Collisions in the granting of family benefits generally arise when a person enjoying the free movement of persons moves to another Member State, while another family member (in particular the second parent or the dependent child) remains in the home Member State or moves to another Member State. In such situations, the Union legislation must provide the migrant with the same conditions for family benefits as a national of the Member State in which the migrant is present, so the Union legislation seeks to ensure an equal treatment of a person enjoying this freedom in the event of such a conflict with national social security systems. The subject of the paper is an analysis of the European Union coordination regulation determining the relevant social security system of an European Union Member State for the provision of family benefits so as not to disadvantage the migrant as a family member in acquiring and providing these benefits and, conversely, that this person does not get into unjustified social advantage in the provision of family benefits, i.e. that there is no unjustified overlapping of the provision of a family benefit for the same purpose to the same family member.

21. Free movement: social rights

2020 ◽  
pp. 507-528
Author(s):  
Marios Costa ◽  
Steve Peers
Keyword(s):  
European Union ◽  
Social Security ◽  
Free Movement ◽  
Social Rights ◽  
The European Union ◽  
Court Of Justice ◽  
The Social ◽  
Free Movement Of Workers

This chapter examines the social rights that arise as part of free-movement rights under Articles 21, 45, 49 and 59 of the Treaty on the Functioning of the European Union (TFEU). It highlights the extensive interpretation given by the Court of Justice (CJ) to these rights ensuring equality of treatment for those migrants who are economically active. As well as dealing with the provisions in the Citizens’ Rights Directive (CRD) (Directive 2004/38) and Regulation 492/2011 on the free movement of workers, the chapter deals briefly with the provisions relating to social security and EU citizenship.

scholarly journals Spatial Panel Data Analysis on the Relationship between Provincial Economic Status and Enrolment in the Social Security Scheme amongst Migrant Workers in Thailand, 2015–2018

2021 ◽  
Vol 19 (1) ◽  
pp. 181
Author(s):  
Shaheda Viriyathorn ◽  
Mathudara Phaiyarom ◽  
Putthipanya Rueangsom ◽  
Rapeepong Suphanchaimat
Keyword(s):  
Social Security ◽  
Migrant Workers ◽  
Economic Status ◽  
Panel Data Analysis ◽  
Series Data ◽  
Security Scheme ◽  
The Social ◽  
Social Security Scheme ◽  
Spatial Panel Data ◽  
The Relationship

Background: Thailand has a large flow of migrants from neighbouring countries; however, the relationship between economic status at the provincial level and the insured status of migrants is still vague. This study aimed to examine the association between provincial economy and the coverage of the Social Security Scheme (SSS) for migrants. Methods: Time-series data were analysed. The units of analysis were 77 provinces during 2015–2018. Data were obtained from the Social Security Office (SSO). Spatiotemporal regression (Spatial Durbin model (SDM)) was applied. Results: Migrant workers were mostly concentrated in Greater Bangkok, the capital city and areas surrounding it, but SSS coverage was less than 50%. However, the ratio of insured migrants to all migrants seemed to have positive relationship with the provincial economy in SDM. The ratio of insured migrants to all migrants was enlarged in all regions outside Greater Bangkok with statistical significance. Conclusions: Low enforcement on employment law in some areas, particularly Greater Bangkok, can result in lesser SSS coverage. The provincial economic prosperity did not guarantee large SSS coverage. Interventions to ensure strict insurance enrolment are required.

ON ESTABLISHING APPLICABLE LEGISLATION IN THE CASE OF THE SIMULTANEOUS EXECUTION OF WORK IN MORE THAN ONE MEMBER STATE IN THE COORDINATION OF SOCIAL SECURITY SYSTEMS

2021 ◽  
Vol specjalny (XXI) ◽  
pp. 665-676
Author(s):  
Krzysztof Ślebzak
Keyword(s):  
Social Security ◽  
Member State ◽  
Practical Importance ◽  
Case Law ◽  
The European Union ◽  
Social Security Systems ◽  
Security Systems ◽  
The Supreme Court ◽  
The Subject ◽  
The One

The subject of the study is determining legislation applicable in case of pursuing activity as an employed person simultaneously in the territory of more than one Member State under the coordination of social security systems in the EU. This issue in question is of interest of case law, especially one of the Supreme Court and the one of the Court of Justice of the European Union. It is of fundamental practical importance. Since conditions for determining the applicable legislation are different, more liberal in the case of simultaneous work in the territory of at least two Member States than in the case of the posting of workers, a conclusion that in the case of performing work under the same employment contract with one employer in successive periods of time, it possible to determine that legislation according to the rule applicable in the case of simultaneous pursuing activity in the territory of more than one Member State, means that employers gain an opportunity to apply social security legislation in force at their seat without any time limits. This, in turn, directly affects legal conditions under which freedom to provide services and freedom of movement of workers related thereto may be exercised.

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