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According to Advocate General Richard de la Tour, 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.


In Austria, 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.


Since 1 January 2019, Austria has adjusted, as regards workers whose children permanently reside in another Member State, 1 the flat-rate amount of the family allocation and that of various tax advantages, 2 upwards or downwards, 3 in line with the general price level in the Member State concerned.