Language of document :

Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 July 2018 — GP v Bundesagentur für Arbeit, Familienkasse Baden-Württemberg West

(Case C-473/18)

Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings

Applicant: GP

Defendant: Bundesagentur für Arbeit, Familienkasse Baden-Württemberg West

Questions referred

Which provision of Decision No H3 of 15 October 2009 1 is to be applied in circumstances such as those in the main proceedings for the purposes of a currency conversion of family benefits relating to children and taking the form of child allowance?

How is the applicable provision of that decision to be interpreted specifically for the purposes of determining the amount of differential child allowance, which is dependent on the exchange rate?

(a)    If Paragraph 2 of Decision No H3 is to be applied: within the meaning of that provision, which day is the day ‘when the operation is performed by the institution’?

(b)    If Paragraph 3(b) (where necessary, in combination with Paragraph 4) of Decision No H3 is to be applied: within the meaning of that provision, which month is the month ‘when the provision must be applied’?

(c)    If Paragraph 5 of Decision No H3 is to be applied: is the saving clause relating to national law compatible with the enabling provision in Article 90 of Regulation (EC) No 987/2009? 2 If yes: in order for it to be ‘provided for differently’ in national legislation, is legislation under a formal statute necessary or is an administrative instruction from the national administrative authorities sufficient?

Are there any special features to be taken into account specifically in the case of a currency conversion of Swiss child allowance by the German family allowance office?

(a)    When Decision No H3 is applied, in relation to Switzerland, is it significant that the German national rule in point 2 in sentence 1 of Paragraph 65(1) of the Einkommensteuergesetzes (Law on Income Tax) in itself lays down an exclusion from the payment of benefits?

(b)    Is the relevant date for the purposes of the currency conversion pursuant to Decision No H3 the date on which the Swiss institution granted or paid the family benefits?

(c)    Is the relevant date for the purposes of the currency conversion pursuant to Decision No H3 the date on which the German institution refused or granted the differential child allowance?

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1 Decision No H3 of 15 October 2009 concerning the date to be taken into consideration for determining the rates of conversion referred to in Article 90 of Regulation (EC) No 987/2009 of the European Parliament and of the Council (OJ 2010 C 106, p. 56).

2 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).