Furthermore, legislation which requires employers to pay in respect of their workers social security contributions not related to any social security benefit for those workers, who are moreover exempt from insurance in the Member State in which the service is provided and remain compulsorily affiliated, for the duration of the work carried out, to the social security scheme of the Member State in which their employer is established, may not reasonably be considered justified on account of the general interest in providing workers with social security.
En effet, dans de telles conditions, la réglementaiton de l'Etat où s'effectue la prestation se révèle économiquement comme une charge supplémentaire pour les employeurs établis dans un autre Etat membre, lesquels sont en fait frappés plus lourdement que les prestataires établis sur le territoire national.