Type: Opinios of Advocate General

Authority: European Authorities: Euopean Union' Court of Justice

Date: 01/20/2022

Subject: According to the Advocate general, the indexation of the family allocation and tax advantages granted by Austria to workers whose children permanently reside in another Member State is contrary to EU law. Workers from other Member States must be able to access the same allocations and tax advantages as Austrian workers, irrespective of the place of residence of their children, since they contribute to the financing of the Austrian social security and tax system in the same way as Austrian workers

Parties: Commissione c. Austria

Classification: Equality - Art. 21 Non discrimination - Citizens’ rights - Art. 45 Freedom of movement - Freedom of residence

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