Case C‑372/20

QY

v

Finanzamt Österreich

(Request for a preliminary ruling from the Bundesfinanzgericht)

Judgment of the Court (Eighth Chamber) of 25 November 2021

(Reference for a preliminary ruling – Articles 45 and 48 TFEU – Free movement of workers – Equal treatment – Family benefits provided to development aid workers who take their family members to the third country to which they have been posted – Withdrawal – Second paragraph of Article 288 TFEU – Legal acts of the Union – Application of regulations – National legislation the scope ratione personae of which is broader than that of a regulation – Conditions – Regulation (EC) No 883/2004 – Article 11(3)(a) and (e) – Scope – Employed person who is a national of one Member State, employed as development aid worker by an employer established in another Member State and posted to a third country – Article 68(3) – Right of an applicant for family benefits to lodge a single application with the institution of the Member State having primary competence or with the institution of the Member State having secondary competence)

1. Social security – Migrant workers – Legislation applicable – Person pursuing an activity as an employed person – Concept

   (European Parliament and Council Regulation No 883/2004, Art. 11(3)(a) and (e))

   (see paragraphs 41, 43, 44, operative part1)

2. Acts of the institutions – Regulations – Direct applicability – Regulation No 883/2004 – National regulation broadening the personal scope of application of that regulation

   (Art. 288, second para., TFEU; European Parliament and Council Regulation No 883/2004, Art. 4)

   (see paragraphs 49-51, operative part 2)

3. Social security – Migrant workers – Family allowances – EU rules against overlapping – Institution of the Member State with primary responsibility and institution of the Member State with secondary responsibility

   (European Parliament and Council Regulation No 883/2004, Art. 68(3)(a) and Regulation No 987/2009, Art. 60(2) and (3))

   (see paragraphs 65, 66, operative part 3)

4. Freedom of movement for persons – Workers – Equal treatment – Social security for migrant workers – Withdrawal of the family benefits provided to aid workers taking their family members to a third country of assignment

   (Art. 45 and 48 TFUE; European Parliament and Council Regulation No 883/2004, Arts 7 and 67)

   (see paragraphs 74-77, 80, 81, operative part 4)

See the text of the decision.