# C_2006281EN.01002102.xml

| 18.11.2006 | EN | Official Journal of the European Union | C 281/21 |
| --- | --- | --- | --- |

18.11.2006

EN

Official Journal of the European Union

C 281/21

---

Reference for a preliminary ruling from the Finanzgericht Köln lodged on 25 August 2006 — Brigitte Bosmann v Bundesagentur für Arbeit, Familienkasse Aachen

(Case C-352/06)

(2006/C 281/34)

Language of the case: German

Referring court

Finanzgericht Köln

Parties to the main proceedings

Applicant: Brigitte Bosmann

Applicant:

Defendant: Bundesagentur für Arbeit, Familienkasse Aachen

Defendant:

Question(s) referred

| 1. | Is Article 13(2)(a) of Council Regulation (EEC) No 1408/71 (1) on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community to be interpreted restrictively, so as not to prevent entitlement to child benefit of a mother bringing up children on her own in the State or residence (Federal Republic of Germany), who does not receive child benefit in the State of employment (Kingdom of the Netherlands) because of the age of the children? |
| --- | --- |

1.

Is Article 13(2)(a) of Council Regulation (EEC) No 1408/71 (1) on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community to be interpreted restrictively, so as not to prevent entitlement to child benefit of a mother bringing up children on her own in the State or residence (Federal Republic of Germany), who does not receive child benefit in the State of employment (Kingdom of the Netherlands) because of the age of the children?

1

| 2. | If Question 1 is answered in the negative:
  Is Article 10 of Council Regulation (EEC) No 574/72 of 21 March 1972 for implementing Regulation (EEC) No 1408/71 (2) to be interpreted restrictively, so as not to prevent entitlement to child benefit of a mother bringing up children on her own in the State of residence (Federal Republic of Germany), who does not receive child benefit in the State of employment (Kingdom of the Netherlands) because of the age of the children? |
| --- | --- |

2.

If Question 1 is answered in the negative:

Is Article 10 of Council Regulation (EEC) No 574/72 of 21 March 1972 for implementing Regulation (EEC) No 1408/71 (2) to be interpreted restrictively, so as not to prevent entitlement to child benefit of a mother bringing up children on her own in the State of residence (Federal Republic of Germany), who does not receive child benefit in the State of employment (Kingdom of the Netherlands) because of the age of the children?

2

| 3. | If the answer to Question 1 and Question 2 is in the negative:
  Does a mother in employment, who brings up children on her own, have a right to the application of the more favourable rules of her State of residence in relation to the granting of child benefit arising directly from the EC Treaty and/or from general legal principles? |
| --- | --- |

3.

If the answer to Question 1 and Question 2 is in the negative:

Does a mother in employment, who brings up children on her own, have a right to the application of the more favourable rules of her State of residence in relation to the granting of child benefit arising directly from the EC Treaty and/or from general legal principles?

| 4. | Is it relevant to the answers to the above questions whether the employee returns to the family residence at the end of each working day? |
| --- | --- |

4.

Is it relevant to the answers to the above questions whether the employee returns to the family residence at the end of each working day?

---

(1)  OJ L 149, p. 2.

1

(2)  OJ L 74, p. 1.

2

---