Communication No. 273/1988 Submitted by: B. d. B. et al. on 14 January 1988 Alleged victim: The authors State party: The Netherlands Declared inadmissible: 30 March 1989 (thirty-fifth session) Subject matter: Complaint by co-owners of physiotherapy cabinet about discriminatory assessment of compulsory social security contributions Procedural issues: Inadmissibility ratione materiae Substantive issues: Equality before the law Articles of the Covenant: 14 (1) and 26 Article of the Optional Protocol: 3. 1. The authors of the communication (initial letter dated 14 January 1988; further submission dated 29 December 1988) are B. d. B., G.B., C. J. K. and L. P. M. W., four Dutch citizens. They claim to be the victims of a violation by the Government of the Netherlands of articles 14, paragraph 1, and 26 of the International Covenant on Civil and Political Rights. They are represented by counsel. 2.1 The authors are joint owners of the Teldersweg physiotherapy practice in Rotterdam. They allege that they have been discriminated against by the Industrial Insurance Board for Health and for Mental and Social Interests (hereafter BVG) and the Central Appeals Board (Centrale Raad van Beroep) because of the way in which social security contributions payable by them are regulated under Netherlands social security legislation. 2.2 The authors state that BVG, as the executive organ of the social security insurance legislation, has the task of assessing social insurance claims and of fixing the contributions payable by employers to finance these employees insurance schemes. Until 1984, BVG held the view that part-time physiotherapists working on the basis 63