On 16 December 1997, the Commission sent the French authorities a reasoned opinion to the effect that, by applying the CSG to the employment income and substitute income of workers resident in France but who, by virtue of Regulation No 1408/71, were not subject to French social security legislation, the French Republic was failing to comply with Articles 48 and 52 of the Treaty and Article 13 of that Regulation.
Non avendo giudicato soddisfacente la risposta del governo francese, con lettera 6 ottobre 1996 la Commissione ha nuovamente chiesto alle autorità francesi di fornirle informazioni, nel termine di un mese, sullo stato della riscossione del CSG dai lavoratori interessati e sulle riforme previste.