Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 16 April 2020 — AZ v Finanzamt Hollabrunn Korneuburg Tulln
(Case C-163/20)
Language of the case: German
Referring court
Bundesfinanzgericht
Parties to the main proceedings
Applicant: AZ
Defendant: Finanzamt Hollabrunn Korneuburg Tulln
Question referred
Are Articles 18 and 45(1) of the Treaty on the Functioning of the European Union, Article 7(1) and (2) of Regulation (EU) No 492/2011 1 of the European Parliament and of the Council of 5 April 2011 on freedom of movement for workers within the Union, Article 4, Article 5(b), Article 7 and Article 67 of Regulation (EC) No 883/2004 2 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems and the second sentence of Article 60(1) of Regulation (EC) No 987/2009 3 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems to be interpreted as precluding the application of national legislation which provides that family benefits for a child who is not actually permanently resident in the Member State that pays those family benefits, but is actually resident in another Member State of the European Union, in another contracting party to the Agreement on the European Economic Area or in Switzerland, must be adjusted on the basis of the comparative price levels, published by the Statistical Office of the European Union, for the State concerned in relation to the Member State that pays the family benefits?
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1 Regulation (EU) No 492/2011 of the European Parliament and of the Council of 5 April 2011 on freedom of movement for workers within the Union (OJ 2011 L 141, p. 1).
2 Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (OJ 2004 L 166, p. 1).
3 Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems (OJ 2009 L 284, p. 1).