Answer given by Mr Schmit on behalf of the European Commission
19.10.2022
The Commission is of the opinion that the German Fiscal Court in the judgment referred to by the Honourable Member correctly applied the relevant provisions of Regulation (EC) No 883/2004[1]. The Commission therefore has no intention to take any action in this respect.
Family benefits are, pursuant to Article 1(z) of Regulation (EC) No 883/2004, all benefits in kind or in cash intended to meet family expenses, excluding advances of maintenance payments and special childbirth and adoption allowances mentioned in Annex I.
Following the settled case-law of the Court of Justice of the European Union, a benefit may be regarded as a social security benefit in so far as the benefit in question is granted without any individual and discretionary assessment of personal needs, to recipients on the basis of a legally defined position and relates to one of the risks expressly listed in Article 3(1) of Regulation (EC) No 883/2004[2].
The way in which a benefit is organised under national law is not decisive for the purposes of determining whether that benefit falls within the material scope of Regulation (EC) No 883/2004[3].
- [1] Articles 67 and 68 of Regulation (EC) No 883/2004, OJ L 166, 30.4.2004, p.1 and Article 60 of Regulation (EC) 987/2009, OJ L 284, 30.10.2009, p.1.
- [2] See in particular C-333/00, Maaheimo, EU:C:2002:641, paragraphs 22 to 25 and the case-law cited.
- [3] See C-217/12, Hliddal, EU:C:2013:568, paragraph 7 and the case law cited.