Judgment of the Court (Fifth Chamber) of 24 October 2013 (request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg (Luxembourg)) — Caisse nationale des prestations familiales v Salim Lachheb, Nadia Lachheb

(Case C-177/12) (1)

(Request for a preliminary ruling - Social security - Regulation (EEC) No 1408/71 - Family benefit - Child bonus - National regulation providing for a benefit to be granted by way of an automatic tax rebate for children - Non-cumulation of family benefits)

2013/C 367/16

Language of the case: French

Referring court

Cour de cassation du Grand-Duché de Luxembourg

Parties to the main proceedings

Appellant: Caisse nationale des prestations familiales

Respondents: Salim Lachheb, Nadia Lachheb

Re:

Request for a preliminary ruling — Cour de cassation du Grand-Duché de Luxembourg — Interpretation of Articles 1(u)(i), 3, 4(1)(h) and 76 of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons and their families moving within the Community (English Special Edition, 1971(II), p. 416) — Interpretation of Articles 18 TFEU and 45 TFEU, Article 7 of Council Regulation (EEC) No 1612/68 of 15 October 1968 on freedom of movement for workers within the Community (English Special Edition, 1968(II), p. 475) and Article 10 of Council Regulation (EEC) No 574/72 of 21 March 1972 fixing the procedure for implementing Regulation (EEC) No 1408/71 (English Special Edition, 1972(I), p. 159) — Concept of ‘family benefit’ — Permissibility of a national regulation providing for a benefit in respect of every dependent child by way of tax reduction for workers who carry out their professional activity in the territory of another Member State — Equality of treatment — Suspension of the grant of family benefit in the State of employment in the amount of the family benefits provided by the legislation of the State of residence — Rules to prevent overlapping

Operative part of the judgment

Articles 1(u)(i) and 4(1)(h) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, in the version amended and updated by Council Regulation (EC) No 118/97 of 2 December 1996, as amended by Regulation (EC) No 647/2005 of the European Parliament and of the Council of 13 April 2005, must be interpreted as meaning that a benefit such as the child bonus introduced by the Law of 21 December 2007 on the child bonus is a family benefit within the meaning of that regulation.

(1)  OJ C 200, 7.7.2012.