Article: SOCIAL SECURITY: FRANCE LOSES CASE ON BORDER WORKER PAYMENTS.

The CRDS (Contribution pour le Remboursement de la Dette Sociale) is deducted from the employment income or substitute income of people living in France for income tax assessment purposes. They are also liable to pay the CSG (Contribution Sociale Generalisee) from their employment income or substitute income. The European Commission asked the Court to examine whether requiring employed and self-employed people resident in France but working in other EU Member States is against Treaty and Community rules relating to the application of social security schemes.These rules provide that only the legislation of one Member State should apply for the purposes of social security ...

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