Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 8 March 2012 — Brück Edgar v Agentur für Arbeit Villingen-Schwenningen — Familienkasse

(Case C-126/12)

2012/C 184/03

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Brück Edgar

Defendants: Agentur für Arbeit Villingen-Schwenningen — Familienkasse

Question referred

Are Article 13(1) and Article 13(2)(a) of Regulation No 1408/71 (1) to be interpreted as precluding the granting of (differential) child benefit by a Member State of residence, in cases where a person entitled to child benefit — like the other parent — is a cross-border commuter employed in Switzerland and draws family benefits there in respect of his children living in the Member State of residence which are lower than the child benefit provided for in the Member State of residence?

(1)  Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community, OJ 1971 L 149, p. 2 (English special edition: Series I Chapter 1971(II) P. 0416), as amended by Council Regulation (EC) No 118/97 of 2 December 1996, OJ 1997 L 28, p. 1, and Regulation (EC) No 647/2005 of the European Parliament and of the Council of 13 April 2005, OJ 2005 L 117, p. 1.