The Commission has to reject Amendment No 1, which aims at coordination between taxation and social security schemes because there is no legal base for such harmonisation.

Community law has never sought to harmonise the field of social security, and the Member States have therefore retained their competences with regard to the organisation of their respective social security systems.

(EN) Regulation (EEC) No. 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons and their families moving with the Community does not harmonise national social security systems but co-ordinates them to prevent persons moving within the Union from losing social security rights when doing so.

Community law provides for co-ordination but not harmonisation in the field of social security and therefore does not detract from the powers of the Member States to organise their social security schemes [60].

(3) Whereas the legislation already adopted by the Council with a view to protecting the social security rights of workers moving within the Community and of members of their family, namely Council Regulations (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community (4) and (EEC) No 574/72 of 21 March 1972 laying down the procedure for implementing Regulation (EEC) N ...[+++]o 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community (5), concern only statutory pension schemes; whereas the system of coordination provided for in those Regulations does not extend to supplementary pension schemes, except for schemes which are covered by the term 'legislation` as defined by the first subparagraph of Article 1(j) of Regulation (EEC) No 1408/71 or in respect of which a Member State makes a declaration under that Article;

Whereas, under Directive 75/362/EEC, a host Member State is not entitled to require medical practitioners, in possession of diplomas obtained in another Member State and recognized under that Directive, to complete any additional training in order to practise within its social security scheme, even where such training is required of holders of diplomas of medicine obtained in its own territory; whereas this consequence of Directive 75/362/EEC will remain in effect as regards the exercise of general medical practice under social security schemes until 1 January 1995, from which date the present ...[+++]Directive requires all Member States to make the exercise of general medical practice in the context of their social security schemes subject to the possession of specific training in general medical practice; whereas medical practitioners established in practice before that date under Directive 75/362/EEC must have an acquired right to practise as general medical practitioners under the national social security scheme of the host country even if they have not completed specific training in general medical practice,