That interpretation is borne out by the fact that Article 33(1) of Regulation No 1408/71 provides, in particular, that in cases in which, by virtue of Articles 27, 28 and 28a of the Regulation, the cost of benefits in kind is borne by an institution of a Member State which is responsible for payment of a pension and which administers legislation providing for deductions from pensions in respect of contributions for sickness and maternity borne by the pensioner, that institution 'shall be authorised to make such deductions ... from the pension payable by [it]'.
Η φορολογική επιτροπή διαπίστωσε ότι, ασφαλώς, δυνάμει των άρθρων 33, παράγραφος 2, και 28α του κανονισμού 1408/71, οι κάτοικοι Φινλανδίας δεν υποχρεούνται σε καταβολή εισφορών ασφαλίσεως ασθενείας αν δεν δικαιούνται σύνταξη εντός του κράτους μέλους αυτού.