EN Official Journal of the European Union C 194/7

Judgment of the Court (Ninth Chamber) of 30 April 2014 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — Birgit Wagener v Bundesagentur für Arbeit — Familienkasse Villingen-Schwenningen

(Case C-250/13) (1)

((Reference for a preliminary ruling - Social security - Agreement between the European Community and the Swiss Confederation - Regulation (EEC) No 574/72 - Article 107(1) and (6) - Regulation (EC) No 987/2009 - Article 90 - 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))

2014/C 194/07

Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings

Applicant: Birgit Wagener

Defendant: Bundesagentur für Arbeit — Familienkasse Villingen-Schwenningen

Re:

Request for a preliminary ruling — Finanzgericht Baden-Württemberg — Interpretation of Article 10(1)(a) and of Article 107(1), (2), (4) and (6) of Regulation (EEC) No 574/72 of the Council of 21 March 1972 fixing the procedure for implementing Regulation (EEC) No 1408/71 (OJ 1972 L 74, p. 1), of Article 90 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 on the coordination of social security systems (OJ 2009 L 284, p. 1), and of 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) — National of a Member State residing with his family in his State of origin and working in the Swiss Confederation — Overlapping entitlement to family benefits — Account taken of family allowances received in Switzerland at the time of calculation of the benefits by the Member State of residence (‘Differenzkindergeld’) — Rate of conversion to be applied

Operative part of the judgment

1) In circumstances such as those of the case before the referring court, the currency conversion of family allowances must be carried out in accordance with Article 107(6) of Council Regulation (EEC) No 574/72 of 21 March 1972 laying down the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to their families moving within the Community, in the version amended and updated by Council Regulation (EC) No 118/97 of 2 December 1996, as amended by Regulation (EC) No 1386/2001 of the European Parliament and of the Council of 5 June 2001.

2) Article 107(6) of Regulation No 574/72 in the version amended and updated by Regulation No 118/97, as amended by Regulation No 1386/2001, must be interpreted as meaning that the currency conversion of family allowances, such as those at issue in the main proceedings, for the purposes of calculating the differential supplement to family allowances under Article 10(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.

(1) OJ C 260, 7.9.2013.