Case C‑250/13
Birgit Wagener
v
Bundesagentur für Arbeit— Familienkasse Villingen-Schwenningen
(Request for a preliminary ruling from the Finanzgericht Baden-Württemberg)
(Reference for a preliminary ruling— Social security— Agreement between the European Community and the Swiss Confederation— Regulation (EEC) No574/72— Article107(1) and (6)— Regulation (EC) No987/2009— Article90— Migrant workers— Currency conversion— Account taken of family benefits received in Switzerland at the time of the calculation, by a Member State, of dependent child allowance— Differential supplement— Date to be taken into account for the purposes of the conversion into euros of Swiss family benefits)
Summary— Judgment of the Court (Ninth Chamber), 30April 2014
1.Social security— Migrant workers— Financial provisions— EU rules on currency conversion— Family benefits due to a cross-border worker having members of his family resident in a Member State other than the State of employment— Currency conversion of family allowances for the purposes of the calculation of the differential supplement of those allowances under Article10(1)(a) of Regulation No574/72— Rules applicable before the amendment of Regulation No574/72 by Regulation No987/2009
(EC/Switzerland Agreement on the free movement of persons, Annex II, Art.1(1); European Parliament and Council Regulation No883/2004 and No987/2009, Art.90; Council Regulation No574/72, Arts10(1)(a) and 107(1) and (6); Decision No1/2012 of the EEA Joint Committee)
2.Social security— Migrant workers— Financial provisions— Family benefits due to a cross-border worker having members of his family resident in a Member State other than the State of employment— Currency conversion of family allowances for the purposes of the calculation of the differential supplement of those allowances under Article10(1)(a) of Regulation No574/72— Receipt at the official exchange rate on the day of payment of those allowances by the State of employment
(Council Regulation No574/72, Arts10(1)(a) and 107(6))
1.Where a Member State family benefits agency has granted and paid as compensation dependent child allowances after deducting Swiss family allowances, the currency conversion of the Swiss family allowances due for the period between 1June 2002 and 31March 2012 to a cross-border worker, whose family members reside in a Member State other than the State of employment, for the purposes of the calculation of a differential supplement to those allowances under Article10(1)(a) of Regulation No574/72 laying down the procedure for implementing Regulation No1408/71 must be carried out in accordance with Article107(6) of that regulation, in the version amended and updated by Regulation No118/97, as amended by Regulation No1386/2001.
It is apparent from Article1(1) of Annex II to the Agreement between the European Community and its Member States and the Swiss Confederation on the free movement of persons, read in conjunction with Decision No1/2012 of the EEA Joint Committee instituted by the Agreement between the European Community and its Member States and the Swiss Confederation on the free movement of persons of 31March 2012 replacing Annex II to that Agreement on the coordination of social security systems, that, in the context of the coordination of the benefits covered by that agreement, Regulations No1408/71 and No574/72 apply during the period from 1June 2002 to 31March 2012. However, as from 1April 2012, Regulations No883/2004 on the coordination of social security systems and No987/2009 laying down the procedure for implementing Regulation (EC) No883/2004 on the coordination of social security systems apply.
Consequently, the family benefits paid by the Swiss State in relation to the period from October 2006 to November 2011 must be carried out under Article107 of Regulation No574/72 relating to the conversion of benefits covered by Regulations No1408/71 and No574/72, and not on the basis of Article90 of Regulation No987/2009 since, according to the wording of that provision, it applies only to the application of Regulations No883/2004 and No987/2009.
In addition, since Article107(6) of Regulation No574/72 must, according to its wording, apply in cases not covered by Article107(1) of that regulation, it governs the currency conversion of the abovementioned benefits.
(see paras 31-33, 36, 40, operative part 1)
2.Article107(6) of Regulation No574/72 relating to the conversion of benefits covered by Regulations No1408/71, in the version amended and updated by Regulation No118/97, as amended by Regulation No1386/2001, must be interpreted as meaning that the currency conversion of family allowances due to a cross-border worker whose family members reside in a Member State other than the State of employment, for the purposes of calculating the differential supplement to family allowances under Article10(1)(a) of that regulation, must be made at the official rate of exchange for the day on which those allowances are paid by the Member State in which the worker is employed.
Since the wording of Article107(6) of Regulation No574/72 unconditionally links the conversion of benefits to the official rate of exchange on the day of ‘payment’, it must be read as referring to the conversion of benefits which are paid by the State of employment, as that payment is made in all circumstances, whereas the benefits provided for by the State of residence are paid only in specific circumstances, and is therefore conditional and uncertain.
Moreover, such an interpretation guarantees the effectiveness of the rules against overlapping benefits, such as the rule laid down in Article10(1)(a) of Regulation No574/72, which seek to ensure that the person entitled to benefits paid by several Member States receives a total amount of benefits which is equal to the amount of the most favourable benefit to which he is entitled under the legislation of a single Member State.
(see paras 45, 46, 48, operative part 2)