Judgment of the Court (Eighth Chamber) of 4 September 2019 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — GP v Bundesagentur für Arbeit, Familienkasse Baden-Württemberg West

(C-473/18) (1)

(Reference for a preliminary ruling - Social security - Migrant workers - EU rules on the conversion of currencies - Regulation (EC) No 987/2009 - Decision No H3 of the Administrative Commission for the coordination of social security systems - Calculation of the differential supplement for family allowance, owed to a worker residing in a Member State and working in Switzerland - Determination of the reference date for the exchange rate)

(2019/C 383/35)

Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings

Applicants: GP

Defendants: Bundesagentur für Arbeit, Familienkasse Baden-Württemberg West

Operative part of the judgment

With regard to the currency conversion of a dependent child benefit with a view to determining the amount of differential supplement, if any, under Article 68(2) of Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems, as amended by Regulation (EC) No 988/2009 of the European Parliament and of the Council of 16 September 2009, the application and the interpretation of Article 90 of Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation No 883/2004, and of Decision No H3 of the Administrative Commission for the coordination of social security systems of 15 October 2009 concerning the date to be taken into consideration for determining the exchange rate referred to in Article 90 of Regulation No 987/2009, are unaffected by the fact that the benefit is paid in Swiss francs by a Swiss institution.

Decision No H3 of 15 October 2009 must be interpreted as meaning that Paragraph 2 thereof applies for the purposes of a currency conversion of dependent child benefits with a view to determining the amount of differential supplement, if any, under Article 68(2) of Regulation No 883/2004, as amended by Regulation No 988/2009.

Paragraph 2 of Decision No H3 of 15 October 2009 must be interpreted as meaning that, in circumstances such as those at issue in the main proceedings, the concept of ‘the day when the operation is performed by the institution’, within the meaning of that provision, refers to the day on which payment of the family benefit in question is made by the competent institution of the State of employment.

(1) OJ C 427, 26.11.2018.