Request for a preliminary ruling from the Oberster Gerichtshof (Austria) lodged on 18 January 2018 — Tiroler Gebietskrankenkasse v Michael Moser

(Case C-32/18)

Language of the case: German

Referring court

Oberster Gerichtshof

Parties to the main proceedings

Appellant on a point of law: Tiroler Gebietskrankenkasse

Respondent in the appeal on a point of law: Michael Moser

Questions referred

1.    Must the second sentence of Article 60(1) 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 (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (Regulation No 883/2004) ¹ be interpreted as meaning that a Member State having secondary competence (Austria) must pay, as a family benefit, to a parent resident and employed in a Member State having primary competence in accordance with Article 68(1)(b)(i) of Regulation No 883/2004 (Germany) the difference between the ‘Elterngeld’ (parental allowance) paid in the Member State having primary competence and the income-dependent ‘Kinderbetreuungsgeld’ (childcare allowance) in the other Member State, in the case where both parents live with their common children in the Member State having primary competence and the second parent alone is employed as a cross-border worker in the Member State having secondary competence?

In the event that the first question is answered in the affirmative:

2.    Must the income-dependent ‘Kinderbetreuungsgeld’ be calculated by reference to the income actually earned in the Member State of employment (Germany) or by reference to the income which could hypothetically be earned from a comparable gainful activity in the Member State having secondary competence (Austria)?

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¹ OJ 2009 L 284, p. 1.