Raccanelli v Max-Planck-Gesellschaft zur Förderung der Wissenschaften eV - doctorate researcher is a "worker" only if he receives remuneration for his activities from the institution supervising his studies - ECJ Case C94/07 17.7.08
Italian national Mr Raccannelli worked at MPG in Germany in connection with his doctoral thesis. MPG have two ways of advancing such junior researchers - (1) a "grant", whereby there is no obligation to work for the institute in question and the researcher simply does his thesis, and (2) a "BAT IIa half-time contract", which involves working for the institute and doing one's thesis outside working hours. The first involves neither tax nor social security contributions or entitlements, but the second does.
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