Case C-250/13: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 7 May 2013 — Birgit Wagener v Bundesagentur für Arbeit — Familienkasse Villingen-Schwenningen
Date: 2013-05-07
Institutions: Court of Justice
Subjects: Switzerland, exchange rate, family benefit, foreign currency, tax system








C_2013260EN.01001903.xml










7.9.2013   


EN


Official Journal of the European Union


C 260/19





Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 7 May 2013 — Birgit Wagener v Bundesagentur für Arbeit — Familienkasse Villingen-Schwenningen
(Case C-250/13)
2013/C 260/33
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

Questions referred







1.


In circumstances such as those of the main proceedings, in which, on 17 October 2012, a German family benefits office granted and paid (by way of set-off) the child benefit due for the period from October 2006 to November 2011 in the amount of the difference between the family allowances payable in the Swiss Confederation and the corresponding German benefits, in accordance with Article 10(1)(a) of Regulation (EEC) No 574/2, (1) is the conversion of Swiss family allowances from Swiss francs into euros to be carried out in accordance with Article 107(1) of Regulation (EEC) No 574/72, Article 107(6) of Regulation (EEC) No 574/72 or Article 90 of Regulation (EC) No 987/2009, (2) in conjunction with Decision No H3 of 15 October 2009 (3) 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?










2.


If the answer to Question 1 is that the conversion must be carried out wholly or in part in accordance with Article 107(6) of Regulation (EEC) No 574/72: in the circumstances set out in Question 1, is the relevant date for the purposes of conversion the date on which the foreign benefit to be set off was paid or the date on which the domestic benefit against which the foreign benefit is set off is paid?










3.


If the answer to Question 1 is that the conversion must be carried out wholly or in part in accordance with Article 107(1) of Regulation (EEC) No 574/72: in circumstances such as those of the main proceedings, how must the reference period provided for in Article 107(2) and (4) of Regulation (EEC) No 574/72 be determined? Is the relevant date for the purposes of conversion the date on which the Swiss institution granted or paid the family benefit to be set off?










4.


If the answer to Question 1 is that the conversion must be carried out wholly or in part in accordance with Article 90 of Regulation (EC) No 987/2009, in conjunction with Decision No H3 of 15 October 2009: in accordance with which provision (paragraph 2, paragraph 3(a) or paragraph 3(b)) of Decision No H3 of 15 October 2009 and in what manner must the conversion of family benefits be carried out if the national law relating to the domestic family benefit itself provides for an exclusion of benefits (Paragraph 65(1), point 2, of the German Law on Income Tax) and the benefit is granted on the basis of European Union law alone? Is the relevant date for the purposes of conversion the date on which the Swiss institution granted or paid the family benefits?






(1)  Regulation (EEC) No 574/72 of the Council of 21 March 1972 fixing the procedure for implementing Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and their families moving within the Community (OJ, English Special Edition 1972(I), p. 160) (updated version).

(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).

(3)  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).