Family benefits under the coordination of social security systems in the EU: equal benefits for local and non-resident workers – a gloss to the Judgment of the Court of Justice of 16 June 2022. C-328/20
Kamila Gabor-Wałach
a:1:{s:5:"en_US";s:19:"Uniwersytet Opolski";}Abstract
This publication discusses the CJEU ruling, which stated that the mechanism allowing for the adjustment of family allowances and tax credits granted by the Republic of
Austria to workers, based on the country of residence of their children, constitutes unjustified indirect discrimination on the grounds of the nationality of migrant workers and is contrary to EU law. The CJEU ruling relates to social rights and the rights of migrants in the context of EU law, emphasizing the importance of equal treatment for migrant workers regarding social benefits, irrespective of the place of residence of their children. The publication em-
ploys a legal analysis of the CJEU ruling, taking into account the legal and social context in which it was issued. A critical analysis of the literature concerning social rights and the
rights of migrant workers in the EU was also conducted. The analysis of the CJEU ruling revealed that the mechanism for adjusting family allowances and tax credits in Austria is inconsistent with the principle of non-discrimination on the grounds of nationality, which
is a fundamental principle of EU law.
Keywords:
Coordination of social security systems, Freedom of movement for workers, Family benefits, Social and tax advantagesReferences
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