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Summary Tutorial 2

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  • Course
  • Cross Border Taxation of Human Capital
  • Institution
  • Maastricht University (UM)

This tutorial tried to resolve the very basic questions that create the foundation for the more complicated cases throughout the rest of the course. As I was still getting into the subject, the tutorial is not 100% complete, but it contains solutions to the most important questions asked on the Cou...

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Document information

  • January 18, 2019
  • 3
  • 2017/2018
  • Summary

Subjects

  • tax
  • tax law
  • global mobility
  • eu law
  • cross border taxation of human capital

Written for

  • Maastricht University (UM)
  • International and European Tax Law
  • Cross Border Taxation of Human Capital
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CROSS-BORDER TAXATION OF HUMAN CAPITAL
Nathalie Stroobants


Week 2: INTRODUCTION INTERNATIONAL AND EUROPEAN SOCIAL SECURITY

Case 2. Are the Partes Insured?

Characterize the following facts according to Regulaton (EC) No. 883/2004 and Regulaton (EC) No.
1408/71 if applicable.

- Personal scope – Artcle 2 of Regulaton 883/2004 – natonals, stateless persons and
refugees residing in a MS who are or have been subject to the legislaton of one or more MS
- Material scope – Artcle 3 of Regulaton 883/2004 – sickness benefts, maternit, an
equivalent paternit, benefts, invalidit, benefts, old-age benefts, survivors’ benefts,
benefts in respect of accidents at work and occupatonal diseases, death grants,
unemplo,ment benefts, pre-retrement benefts, famil, benefts
- Territorial scope – Artcle 355 TFEU – territor, of the European Union


I. John and Melanie are Dutch citzens and are living in Maastricht (the Netherlands). The, are
working at Bambix BVBA in Tongeren (Belgium). The, earn € 30,000 a ,ear.

Regulaton (EC) No. 883/2004
PERSONAL SCOPE = Art. 2(1) + Art. 11(3)(a)
 This Regulaton shall appl, to workers who are or have been subject to the legislaton of one
or more Member States and who are natonals of one of the Member States
 Art. 11(3)(a) = Subject to Artccee 12 to 16: (a) a pereon pureuing an actiitt ae an empcoted
or eecf-empcoted pereon in a Member State ehacc be eubject to the cegiecaton of that Member
State.
SUBSTANTIVE SCOPE = Art. 3(1)
 Persons to whom this Regulaton applies shall be subject to the legislaton of a single
Member State onl,. Such legislaton shall be determined in accordance with this Title.
The Belgian Social Securit, S,stem is applicable

II. Jerom, a cousin of John and Melanie, is living in Liège (Belgium). He gets an unemplo,ment
beneft from a Belgium fund. Afer a long tme, he fnall, fnds a job at Bambix BV in Geleen (the
Netherlands).

Same as above  no cross-border element there.
The Dutch Social Securit, S,stem is applicable

III. Jean-Paul, a citzen of South Africa, is living in Aken (German,). He also fnds a job at Bambix BV
in Geleen (the Netherlands).

Regulaton 883/2004 is applicable to TCN if the TCN is legall, residing in a MS and there is a cross-
border element according to Artcle 1 of Regulaton 1231/2010. If there is no cross-border element
natonal law is applicable.
The extension of the personal scope of Regulaton 883/2004 to TCN based on Regulaton 1231/2010
is not applicable to those TCNs residing in Denmark and the United Kingdom.
EU or non-EU natonals residing in the UK or Denmark are not subject to Regulaton 883/2004.
The Dutch Social Securit, S,stem is applicable

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