Keywords
Summary

Keywords

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Social security for migrant workers ° Family benefits ° Worker subject to the legislation of a Member State ° Members of the family residing in another Member State ° Entitlement to benefits provided for by the legislation applicable to the worker ° Benefits for dependent children ° Requirement that worker' s child and spouse reside in the Member State providing the benefits, resulting from reference by that State' s social legislation to its tax legislation ° Requirement to be regarded as fulfilled

(Council Regulation No 1408/71, Art. 73)

Summary

Article 73 of Regulation No 1408/71 is to be interpreted as meaning that where under the tax legislation of a Member State to which that State' s social legislation refers entitlement to and the amount of benefits for dependent children is linked to residence in the national territory of the child and of the worker' s spouse that condition must be regarded as fulfilled where they reside in the territory of another Member State. For the purposes of determining entitlement to and the amount of the benefit all the relevant tax legislation must be applied as if the spouse resided in the Member State providing the benefits.

The rule of national residence laid down by that provision in order that Community workers should not be dissuaded from exercising their right to freedom of movement, and which applies to all family members, would largely be deprived of effect if it could be defeated merely by means of a reference to tax provisions.