[E121/E106, Maybe A Strange Question]

Does anybody know, if we move to France and obtain healthcare cover via my wife's E121, obtained due to her being in receipt of long-term incapacity benefit, and for any reason in the future the benefit is stopped, would she/we then from the moment the E121 ceased, be entitled to obtain an E106 for upto 2 years further cover?

I ask the question due to the current situation regarding future inactifs moving to France, and as it seems both the government and opposition think all recipients of incapacity benefit are all scroungers, and should all go back to work down the mines.

If her E121 was stopped, and we were able to obtain an E106, at least this would give us some breathing space to work out our next move.

As I said maybe a strange question.

 

[DLA some movement]

I see at least the DWP has acknowledged the ruling on their website, and will report more when the ruling is fully understood.

Link: http://www.direct.gov.uk/en/DisabledPeople/FinancialSupport/DG_10011731

 

[We have just returned from France house hunting and now find all this.]

ebaynut

May I suggest that if your wife is going to try and claim incapacity benefit, thus entitling her to an E121, that she does it before next April, when the benefit changes its name, and all that it will bring with it.

Any new claimants after next April will have a lot harder time trying to claim the benefit, with work related interviews, trying to assess what the claimant can do, and not what they in can't do. The bar will be raised in the assessment, thus trying to keep as many (probably genuine) people off the benefit as possible. Supposedly, existing claimants will not be affected.

 

 

[Falling between stools?]

Hello Mr Kat, my wife and myself now find ourselves in a similar situation as yourselves, only differing at the moment, that we still live in the UK.

My wife is in receipt of long-term incapacity benefit, and we have had it confirmed from Newcastle that she would be eligible for an E121 if we move across, as we plan to do sometime next year, and I would be able to piggyback on her E121, so long as the French authorities agree their end.

In light of the recent 'developments' we to would be depending on her E121 to be in receipt of healthcare via CMU. We will both have private company pensions that we will be drawing on, and some income from savings/investments, apart from that nothing else.

I take onboard what you are saying about the continuation of receiving incapacity benefits, and thus your E121s, with the noises this present government is making about people on long-term incapacity benefits. My wife filled out her IB50 form back in April and after waiting 5 months, has been granted her benefits for another 5 years. This was after a bit a struggle, and the IB office contacting her own GP to verify what she had written was correct. She has been receiving long-term incapacity benefit for 13 years now, so the fact they chose to query her claim, in my mind means that they are trying to get people off the benefit anyway they can.

The only light that I can shed on existing claimants receiving the benefit, is a link to the DWP website showing the criteria, for which they will be marking claimants from next April when the name change for the benefit takes place, and all that this brings.

http://www.dwp.gov.uk/welfarereform/tpca.pdf

You still have to score 15 points to qualify for the benefit, although by reading the pdf, it seems they have raised the bar to actually achieve the 15 points. The point scoring criteria starts on page 24, hope this will be of some use to you.

I see from your original post that you pay income tax on your incapacity benefits in the UK; I was under the impression that it was taxed in France.

So bottom line, we now have to make the decision to move to France as things stand at the moment, on my wife receiving her incapacity benefit for another 14 years, until I am 65 and qualify for my own E121. A bit of a scary decision to have to make.[:-))]

 

[Latest Healthcare Entitlement Discussions]

cooperola once again thanks for the swift reply.

I ask the above question, as at the moment we still live in the UK, and were proposing to move across sometime next year. As I have posted previously we are both below UK retirement age. My wife will be entitled to an E121 due to her receiving long-term incapacity payments, and I have been told by Newcastle that I can piggyback her E121, but the French authorities are under no obligation to accept me the French end.

If we were still to make the move, and for any reason her incapacity payments were stopped the UK end, as we keep hearing noises from the UK government, with their proposed welfare to work scheme, we would be left exposed in France with no healthcare. As my wife has many ailments including being an insulin-dependent diabetic, for one, to be without access to CMU would be a total non-starter.

I know I would then have the option of trying to find employment in France, but with the current unemployment rate, and a 50 something person, with not exactly, at the moment a total grasp of the French language, I think I would find it hard to achieve this.

I know that we would both have to pay income tax on both our UK company pensions in France, as they are not government pensions, then I would have thought we should be allowed to subscribe to CMU, but I guess I am just biased!

 

[Latest Healthcare Entitlement Discussions]

If income is not sufficient to entitle you to subscribe into CMU, if you are not working under retirement age, does anybody know how the relevant authorities would interpret 'income' from company pensions schemes? I am guessing that will fall into the same category, and preclude you from being able to subscribe into CMU.

 

[CPAM - Proof of residence]

After phoning Newcastle this morning, and having spoken to a very nice lady, regarding E121s and 'piggybacking'. She informed me that if anyone is receiving long-term incapacity benefit, and in our case wished to move to France to live permanently, then I would be included on the E121, provided I did not work in France. The only bit I did not like the sound of is: 'as it stands at the moment', not sure what she was implying there.

However she did stress that it is upto the French authorities, as to whether they accept the dependant on the E121 at their end, although she did also mention that she is not aware of any problems.

I now have to ask the question does anybody know if  the acceptance is based on a departmental basis, or is it literally down to CPAM in every local town/city? We are looking to move into, Vendee (85), so if they do not recognise 'piggybacking', then obviously it would be prudent to move into a department that does!

Hope this helps.

 

[CPAM - Proof of residence]

cooperlola many thanks for the swift reply.

I did not make it clear in my earlier post, that both myself and my wife are below UK pensionable age (she will qualify for an E121, due to her being in receipt of long-term incapacity benefit), and will be lumped into the 'non workers' group as you put it. So if I am not able to 'piggyback' the wife's E121 (that sounds rude), then presumably, if I am not working, I would have to provide my own healthcare insurance, if the article in the Sunday Times is anywhere near correct.

I will get the wife to phone Newcastle after a massive 5-0 win for the magpies, to see if I can 'piggyback' her E121!

 

[CPAM - Proof of residence]

Just still slightly confused here, if I have read all the above correctly, it would seem that if you are in receipt of an E121, then you will still be allowed access to CMU.

As hopefully my wife will qualify for an E121, when we make the move across, as I understand it I can then 'piggyback' on her E121.

If this is the case, does the reference to the RMI level of income come into play? I personally will be below the minimum level, as I will only be in receipt of a small company pension, but my wife's income will be way above the required funding level. For RMI assessment are the two incomes lumped into one, as for income tax purposes? Or are they both assessed as individuals, which would mean that I am not allowed access to CMU in France?[:(]

[Thyroxine - free or not free in France?]

Many thanks moonraker and Tony, that has cleared up one more question 'on my list'.

 

[Thyroxine - free or not free in France?]

Having looked at the link provided for the 100% cover for treatments on the list, I ran the list through an online translator, which I am afraid didn't really translate very much into coherent English, and as my French is very poor at the moment, could somebody please tell me if medication for osteoarthritis (i.e. pain killers and glucosamine), would come under the 100% category.

 

[Taking Your Sky Box and Card]

Thanks tel for that info, obviously a digibox is like anything else you purchase after the warranty runs out. Not sure if I have my wires crossed here, but has the viewing card got to be paired with the original digibox, or will it work in any newly purchased digibox, that is not purchased from Sky?

Paul I hope I haven't put the 'kiss of death' on your digibox!!!

 

[Long-Term Incapacity Benefit Payments]

Thanks to you both for answering. I must say that as you say TreizeVents, it is the first time that I have come across the passage quoted from Retiring in France myself, having read a lot of publications and surfed the internet. It could be a case of the author getting his wires crossed on this occassion.

Certainly will post any information we receive, when my wife applies for her E121 if we are told that the rate has changed.

 

[Taking Your Sky Box and Card]

expat paul/Clarkkent two excellent answers, both very informative, and have set out a way for me to maintain my Sky TV in France. I have whipped my telephone connection to Sky out of the socket this afternoon, so they won't know where I am. [;-)]

Just one more point expat paul, you say that if you need to change anything you always ring when back in the UK, which I know makes sense, because if you phone from France, Sky block you right away. But what would happen if you box packed-up, do Sky just send you a replacement at your parents address? Obviously if they renew your viewing card it would be sent to the UK address, and then can be forwarded on by your parents.

 

[Taking Your Sky Box and Card]

Having read through a lot of the posts on here relating to receiving Sky in France, I am a bit confused as to how you can manage to 'do a runner' with your Sky box and card.

I have been subscribing to Sky for some 4 years now, only taking a '4 mix', no sports or films. Obviously it is not legal to receive the Sky signal in France, but it seems that they turn a blind eye, knowing that it goes on. When we move, I can switch my UK address as far as Sky are concerned to my parents address, who do not subscribe to Sky, and still maintain payment to Sky through my UK bank account. Does this mean that when the nice man from Sky turns up at my parents address, will he expect to find my existing box and card for him to connect to the new dish, that he would have to errect to receive the Sky signal? Or will he do a completely new installation, then I 'do a runner' with the new box and card.

Does anybody have any experience at 'beating the system', if so your views would be gratefully received.

[Www]

[Long-Term Incapacity Benefit Payments]

Having ploughed through yet another book on moving to France, this book has thrown up a question regarding the level of payment for long-term incapacity payments.

In the latest publication I have read, Retiring in France, it states that: 'in France the amount payable is calculated at the same rate as the French authorities pay to French nationals, so you may find the benefit significantly reduced'.

Can anybody shed any light on this please, is it right that the UK level of payment of £81.35 a week is not paid to anyone living in France, but at the French equivalent rate, whatever that may be.

As ever any help is gratefully appreciated.

[Changing the Marriage Regime]

Ernie many thanks for the kind offer, of relieving me of my ill-gotten gains, after my last breath, not sure the wife would be too pleased though if she outlives me!

On a more serious note, obviously not having any children, would still leave the remaining spouse the threat of part of the house going to, in my case either my parents or brother, so one of the above options is still relevant. Thanks for pointing that out.

Pickles, as you say a CU would do the trick deferring the tax bill until both of us have departed, after which I guess that it is not my problem. Will certainly take advice, as you mentioned.

Thanks for the help.

 

 

[Changing the Marriage Regime]

Hello, could somebody please advise as to which agreement would suit myself and wife's situation.

Married with no children, so obviously no dependents to worry about after the second death.

Having read all the above, I can't really see an agreeement that would relate to our situation.

Many thanks for any advice provided.

 

[Car insurance costs]

Many thanks Bugbear, another question crossed off my list.

 

[Car insurance costs]

Whilst we are on the subject of French car insurance, could anyone tell me if French insurance companies accept your no-claims bonus accrued in the UK.

 

[Disability Living Allowance]

Sorry about your mouse wheel SD, hope you are not planning to sue!

I have just returned from a week in France, and posted the translation before I went, as there didn't seem to be an English version to read. If the moderators want me to delete the rather large post, if it has no relevance, I will willingly do so.

Obviously Llwyncelyn was already on the case ahead of me, and went directly to the department concerned.

Llwyncelyn does this now mean that anybody leaving the UK to live in France, now in receipt of DLA, will be able to still receive the benefit, irrespective of when the ECJ rule on the advice of the Advocate General, obviously providing they rule in favour of the payment of the benefit? Or would it be wise to wait until the ECJ have ruled?

If the ECJ rule in favour of the payment of the benefit, does our wonderful government then have to bow to the ECJ ruling, or can they choose to ignore it?

 

[Disability Living Allowance]

I don't know if this will work, but after running the entire judgement through an online translator piecemeal, and then with a lot of cutting and pasting, have come up with the translation as it ran through the online translator.

If it works hope this means something to somebody.

Conclusions of the general lawyer

 

Conclusions of the general lawyer

 

I's – Introduction

 

1.  The area of application of the regulation (CEE) n° 1408/71(2) spreads itself, since the entry in force regulation (CEE) n° 1247/92(3), also to the special benefits to non contributory character, c’est-à-dire to benefits that present so security elements social as of the assistance elements social.  Nevertheless, these benefits are governed by specific rules: notably, they necessarily are not poured to the persons that do not be located on the territory. 

 

2.  The regulation (THIS) n° 647/2005(4) modifying the regulation n° 1408/71 and the regulation (CEE) n° 574/72 behaved a new definition of the special benefits to non contributory character.  The legislator qualifies henceforth these benefits of special benefits in cash to non contributory character (5).  In addition, it modified the annex II encore, that enumerates the various national benefits that enter into this category. 

 

3.  In the present recourse in cancellation, the Commission protests the inscription in the annex II encore of certain benefits concerning Finland, Sweden and the United Kingdom.  She considers that the benefits in question are not special benefits to the direction of the item 4, paragraph 2 encores, modified, regulation n° 1408/71 and that it suits therefore to withdraw them annex II encore. 

 

II – lawful Framework

 

To – community Right

 

4.  The first one considering regulation n° 647/2005 enunciates itself thus: 

 

"Certain modifications should be brought to the regulations (CEE) n° 1408/71 and (CEE) n° 574/72, in order to take into account the recent developments of the jurisprudence of the justice Course of the European Communities, to facilitate the application desdits regulations and to reflect the intervened changes in the legislation of the States members regarding security social." 

 

5.  The third one considering exposes the goal that looked for the legislator while modifying the disposals relating to the special benefits to non contributory character: 

 

"The returned stops in the matter Friedrich Jauch against Pensionsversicherungsanstalt der Arbeiter and in the matter Ghislain Leclere and Alina Deaconescu against national cash Register of the family benefits concerning the qualification of the special benefits in cash to non contributory character necessitate, for security reasons lawful, that the two cumulative criteria to take into account are specified for that of such benefits can figure in the annex II.  On this basis, there is place to revise the annex, while holding counts equally legislative modifications intervened in the States members touching this type of benefits, that are the object of a specific coordination being given their mixed nature […]. 

6.  The sixth one considering explains the brought modifications to the annex II encore of the regulation n° 1408/71: 

 

"Revision of the annex II encore of the regulation (CEE) n° 1408/71 will induce the suppression of certain inscriptions and considering the legislative changes intervened in certain States members, the inclusion new inscriptions." 

 

7.  The item 1 er of the regulation n° 1408/71 disposes this that follows: 

 

"For the purpose of the application of the present regulation: 

 

[…]

 

U) i's) the term "family benefits" designates all the benefits in nature or in cash destined to compensate the family loads in the framework of a foreseen legislation to the item 4 paragraphs 1 point h), except special benefits of birth or of mentioned adoptions to the annex II". 

 

8.  The material area of application of the regulation n° 1408/71 was set up thus (6) : 

 

"1.  The present regulation applies to all the legislations relating to the security branches social that concern: 

 

has) the disease benefits and of maternity;

 

b) the disability benefits, including the one that are destined to maintain or to improve the gain capacity;

 

[…]

 

H) the family benefits. 

 

2 encores.  The present regulation applies to the special benefits to non contributory character raising of a legislation or of another system that those that are aimed at the paragraph 1 or that are excluded to the title of the paragraph 4, when these benefits are destined: 

 

has) be to cover, to title more auxiliary, more supplementary or more incidental, the eventualities corresponding to the aimed branches to the paragraph 1 points has) to h);

 

B) be only to assure the specific protection of the handicapped. 

 

[…]

 

4.  The present regulation does not apply [] to the social assistance […]". 

 

9.  The regulation n° 647/2005 modified the item 4, paragraph 2 encores, regulation n° 1408/71 as follows: 

 

"The present item applies to the special benefits in cash to non contributory character raising of a legislation that, of by his personal area of application, its objectives and or its éligibilité conditions, possesses the characteristics at once regarding security social legislation aimed to the paragraph 1, and social assistance. 

 

One hears by "special benefits in cash to non contributory character", the benefits: 

 

Has) that are destined: 

 

i's) to cover to supplementary title, subsidiaire or of replacement, the risks corresponding to the branches of the social security aimed to the paragraph 1, and to guarantee to the interested a minimal income of had subsistence consideration to the economical and social environment in the state member concerned, or

 

ii) only to assure the specific protection of the handicapped persons, while narrowly being linked to the social environment of these persons in the state member concerned, and

 

B) that are financed exclusively by obligatory fiscal contributions fates to cover with public general expenditures and of which the granting conditions and the calculation methods are not function of an any contribution for this that concerns their profitable ones.  The served benefits by way of complement of a contributory benefit nevertheless are not considered, for this alone motive, as contributory benefits, and

 

C) that are enumerated to the annex II encore." 

 

10.  After suppression of inscriptions existing and inclusion of some new benefits, the annex I'S, n° 2, regulation n° 657/2005 constituted the annex II encore (7) reworked of the regulation n° 1408/71.  The inscriptions concerning Finland, Sweden and the United Kingdom enunciate between other, without bottom modification, the following benefits: 

 

"W.  FINLAND

 

[…]

 

b) THE BENEFITS of cares for children (law 444/1969 on the benefits of cares for children) (8)

 

[…]

 

X's. SWEDEN

 

[…]

 

C) disability BENEFITS and the benefits of cares for handicapped children (law 1998:  703)(9)

 

There. UNITED KINGDOM

 

[…]

 

D) subsistence BENEFITS for handicapped [law of 1991 on subsistence benefits for handicapped and on work benefits for handicapped of June 27 1991, item 1 er, and regulation of 1991 on subsistence benefits for handicapped and work benefits for handicapped (Northern Ireland) of July 24 1991, item 3](10). 

 

E) assistance BENEFITS [law of 1975 on the social security of March 20 1975, item 35, and law of 1975 on the social security (Northern Ireland) of March 20 1975, item 35](11). 

 

F) THE BENEFITS for keeps disabled person [law of 1975 on the social security of March 20 1975, item 37, and law of 1975 on the social security (Northern Ireland) of March 20 1975, item 37](12). 

 

B – national Right

 

1.  The benefits of cares for Finnish children (law 444/1969 on the benefits of cares for children)

 

11.  The Finnish law on the benefits of cares for children grant a benefit in cash when a child, because of a disease, of a handicap or of another disturbance, needs for a length of at least six months of specialized cares and of a rééducation, and that that induces a load more special, more economical or more other.  Benefits is granted to the children of less than 16 years that have their residence in Finland. 

 

12.  The amount of benefits is determined for every child according to its regarding cares specialized needs, of assistance and of rééducation, and behaves three levels.  It is not taken account of the income of the parents of the concerned child or of the lengths of contributions or of employment.  Benefits is granted for a determined period or no according to the length of the cares of which the child needs.  An evolution of his health state can induce the loss of the right to benefits or the adaptation of his amount. 

 

13.  According to the item 4 of the Finnish law, the right to the benefits of cares for child extinguishes itself as soon as the child stayed more than three month in a hospital or another institution of public or financed cares by public funds. 

 

2.  Disability benefits and the benefits of cares for handicapped children in Sweden (law 1998:  703)

 

14.  The Swedish benefits tally and their conditions essential granting are them even.  The benefits of cares for handicapped children is poured until the age of 19 years.  Disability benefits takes then the relay.  The benefits do not suppose any professional activity or of employment conditions or of contributions.  It does not exist any functional or organic link with a system of contributions.  The two benefits demand a global individual assessment of the need.  If the need evolves, the granting conditions are reviewed. 

 

has) THE BENEFITS of cares for handicapped children

 

15.  This benefits is poured to the parents of which the child, because of a disease, of a mental deficiency or of another disturbance, needs cares or of supervision for a period of at least six months.  In addition, benefits can be poured when the disease or the disturbance of the child induces additional expenses. 

 

16.  The amount of the benefits of cares, for which the Swedish law foresees four monthly rates, is determined exclusively by the degree of necessity of the cares and the need of a special supervision, as well as by the extent of the additional expenses.  The same criteria determine also it lasted of benefits. 

 

17.  The granting conditions are examined at least every other year, on the basis of the criteria fixed by the law, except if the needs change.  On the other hand, the income of the parents do not enter in account line in this assessment, just like the circumstance that they had to abandon or reduce their professional activity because of the cares to give to their child. 

 

18.  The right to the benefits of cares takes fine as a rule as soon as the child is admitted in an institution of public or financed cares by public funds. 

 

b) disability BENEFITS

 

19.  The right to disability benefits is opened to the assured that, because of a reduction of their mobility arising before the age of 65 years, need a permanent assistance in daily life (item 5, paragraph 1, Swedish law), permanent assistance of third in order to be able to exercise their professional activity (item 5, paragraph 2) or that, in certain cases, must bear.  If the three positions are met, or if the one of the two first ones adds to the third one, the rights are evaluated on the basis of the need g lobal.  It is not held counts in this assessment of lengths of contributions or of employment of the profitable one. 

 

20.  The degree of necessity and the extent of the additional expenses determine in every cases climbing it disability benefits.  The item 6 of the Swedish law foresees three rates.  The Swedish government points out that it does not exist any criteria set up for the assessment of the need in every cases.  It nevertheless is taken account of the financial loads in the measure where they are judged reasonable and justified. 

 

3.  The national disposals to the United Kingdom

 

21.  The granting conditions of subsistence benefits for handicapped and assistance benefits are in substance them even.  The benefits for keeps disabled person completes these two benefits. 

 

has) BENEFITS subsistence for handicapped – law of 1991 on subsistence benefits for handicapped and on work benefits for handicapped of June 27 1991, item 1 er, and regulation of 1991 on subsistence benefits for handicapped and work benefits for handicapped (Northern Ireland) of July 24 1991, item 3

 

22.  Subsistence benefits for handicapped is composed of two elements, to know a composing "dependance" and a composing "mobility".  The parties agreed to consider that the composing "mobility" was maintained to just title in the annex II encore, as a benefit to non contributory character to the direction the item 4, paragraph 2 encores, under has), ii), regulation n° 1408/71 in the version of the regulation n° 647/2005. 

 

23.  The composing "dependance" is poured to the attained persons of a heavy physical or mental handicap of less than 65 years that need an assistance, in a manner frequents or permanent, and that fill be the residence criterion, be the one of stay.  The right to this benefit also can be maintained beyond the aforementioned age if she already was poured before the 65 anniversary ème.  The national legislation puts as condition that, during determined periods, the day or the night, the assistance of a third be necessary for reasons physiologiques or that a constant supervision be necessary in order to warn a considerable risk for the profitable one or for other persons. 

 

24.  The granting of the benefit and his amount depend only length during which interested it needs the attention or supervision that requires his state.  The three rates are granted without consideration of the circumstances that the profitable one has access to an income, that it follows a professional activity or be in the inability to work, or again that it perceives other social security benefits.  The welfare recipients are free to use these funds as they hear it. 

 

b) assistance BENEFITS – law of 1975 on the social security of March 20 1975, item 35, and law of 1975 on the social security (Northern Ireland) of March 20 1975, item 35

 

25.  Assistance benefits distinguishes itself subsistence benefits in this that she can be poured only from the age of 65 years and that she behaves only two rates.  The granting of this benefits is excluded when the profitable one already perceives subsistence benefits. 

 

c) THE BENEFITS for keeps disabled person – law of 1975 on the social security of March 20 1975 items 37, and law of 1975 on the social security (Northern Ireland) of March 20 1975, item 37

 

26.  The profitable ones of the benefits for keeps disabled person are physical persons that reside or stay to the United Kingdom and that exempt uniformly to a profitable one subsistence benefits for handicapped or assistance benefits of the cares to free title to reason of at least 35 hours a week.  The file does not allow determining in all certainty if the granting of benefits on duty depends on income of the custodian (13). 

 

III – Procedure and conclusions

 

27.  The Commission engaged July 26 2005 a recourses in which she concludes that it plaise to the Course

 

– to cancel the disposals of the annex I'S not at all 2 of the regulation (THIS) n° 647/2005, of April 13 2005, modifying the regulation (CEE) n° 1408/71 Counsel relating to the application of the security systems social to the salaried workers, to the workers non-employees and to the members of their family that move themselves inside the Community, and the regulation (CEE) n° 574/72 relating to the sections W. Finland, not at all b), X'S. Sweden, not at all c), and THERE. United Kingdom, points d), e) and f) and

 

– To condemn the party défenderesse to the expense. 

 

28.  The European Parliament concludes that it plaise to the Course

 

– to declare the recourse of the unacceptable Commission,

 

– to title subsidiaire, reject this recourse,

 

– To condemn the Commission to the expense. 

 

29.  The Counsel concludes that it plaise to the Course

 

– to reject recourse,

 

– To condemn the Commission to the expense. 

 

30.  The United Kingdom, the Sweden Kingdom and the Finland Republic support in so as left participants the conclusions of the European Parliament and Counsel. 

 

IV – lawful Assessment

 

To – Recevabilité

 

1. On the forclusion of recourse and the existence of a subject one to attack act
2. 31.  The Parliament considers that the present recourse in cancellation is lost the court claim.  In his opinion, the publication of the regulation n° 647/2005 not pertinent for the calculation of the delay of two months foresaw to the item 230, paragraph 5, THIS, being given that the disputed benefits were maintained without modification – if this is not their location – to the annex.  On the other hand, this is the act that integrated for the first time the benefits in the annex II encore of the regulation n° 1408/71 that did to run the delay (14).  If, for clarity motives lawful and of transparency, the legislator chose to rework the annex II encore instead of some cross out certain points, the security principle lawful opposes itself to the reopening of the recourse delay of the item 230, paragraph 5, THIS, in the case of a legislation already existing. 
3.  
4. 32.  The Parliament argues that the reformulation of the definition of the special benefits in cash to non contributory character to the item 4, paragraph 2 encores, regulation n° 1408/71 did not modify materially the lawful framework but only adapted it made out of this disposal to the interpretation that some gave the Justice Course (15). 
5.  
6. 33.  The Commission retorts, while referring itself to the third one considering, that the regulation n° 647/2005 did not only confirm the annex II encore.  According to her, the criteria of the special benefits to non contributory character were modified in accordance with the jurisprudence and several benefits that did not fill these criteria were removed annex II encore.  Nevertheless, the collection of the benefits questioned here failed because of the opposition to the Counsel of the three States members concerned. 
7.  
8. 34.  The Commission considers in addition that it reworked of a right act diverted constitutes a decision of the legislator that likely very recourse if this reworked does not affect the content of the act.  In this case, that is, in his opinion, all the more true one since she attracted the attention on the offence to the community right than constituted certain points of this annex. 
9.  
10. 35.  Recourse is in his opinion recevable also in this as she invokes the violation by the annex II encore of the security principle lawful (16).  In now in the annex II encores certain benefits that are not really special benefits to non contributory character, the legislator prevents according to her interested them to know in advance and without ambiguity the rights that they pull community lawful order and, if need be, to prevail itself exportabilité of a benefit. 
11.  
12. 36.  It suits first of all to distinguish the forclusion of the recourse of the knowledge question if the regulation n° 647/2005 constitutes a subject one to attack act in regards to the disputed disposals of the annex II encore. 
13.  
14. 37.  It is undisputable that the Commission deposited his recourse in cancellation of the regulation n° 647/2005 in the delay of two months after the publication of the attacked act to the official newspaper, foreseen by the item 230, paragraph 5, THIS (17). 
15.  
16. 38.  In reality, this that the Parliament supports, this is that the regulation n° 647/2005 does not constitute a subject one to attack act in regards to the disputed disposals of the annex II encore, but that it does nothing but to confirm them and that it does not do therefore to run again recourse delays. 
17.  
18. 39.  The item 230 THIS permit to introduce a recourse in cancellation against all the acts of an institution that are nature to create lawful effects constraining (18). 

 

 

19. 40.  In regards to the decisions, the Course established in a constant jurisprudence that they cannot be the object of a recourse in cancellation if they repeat disposals existing (19).  If a disposal does nothing but to confirm a previous act, she does not do to run again the recourse delay (20).  A recourse in directed cancellation against a confirmatory act returns in fact to question indirectly a previous decision, this that would allow evading the recourse delay foreseen to the item 230, paragraph 5, THIS (21). 
20.  

 

41.  One can exempt oneself here to reply to the knowledge question if this jurisprudence is transposable to regulations.  The regulation n° 647/2005, in fact, not itself limit to confirm the rules existing concerning the special benefits to non contributory character, it modifies also the lawful position that prevailed even then. 

 

42.  The fact that the regulation n° 647/2005 maintained unchanged the disputed disposals of the annex II encore is not determining to know itself it produces lawful effects.  In the stop Jauch(22), the Course established that the material criteria of the item 4, paragraph 2 encores, regulation n° 1408/71 trace the lawful framework of the special benefits to non contributory character, and the simple one does that a benefit incluse to the annex II encore did not produce any autonomous lawful consequences, as well as the Commission raises it with reason. 

 

43.  One would not know therefore to deduct annex II encore envisaged separately that the regulation n° 647/2005 modified the lawful statute of the special benefits to non contributory character.  It suits rather to appreciate the quoted benefits in the annex to the light of the item 4, paragraph 2 encores.  Nevertheless, this disposal was modified by the regulation n° 647/2005.  Of course, the third one considering regulation n° 647/2005 evokes the necessity to specify the criteria while taking account of the matters Jauch and Leclere (23).  Even itself it was possible to integrate the criteria released by the Course in the legislative text without modifying them, they obtained thus another lawful quality. 

 

44.  The objection of the Parliament according to which the procedures of manquement against Finland, Sweden and the United Kingdom show that the Commission itself had left premise that the disputed disposals existed before the adoption of the regulation n° 647/2005 does not hold no more.  In these procedures, the Commission reproached in fact at the disposal concerned of not to fill the enunciated conditions in the item 4, paragraph 2 encores, former version. 

 

45.  Even if one admitted that the reformulation of the material criteria did not modify the lawful framework of the special benefits to non contributory character, the legislator not some less took a subject one to attack decision in regards to the inscription of certain benefits in the annex II encore. 

 

46.  Already in his regulation suggestion n° 647/2005(24 ), the Commission had invited the Parliament and the Counsel to verify these inscriptions.  In his motivation project on the adoption from the standpoint commun(25), the Counsel exposed that it had striven to succeed in an agreement on the inclusion criteria in the annex 2 encores and that, on this basis, it was possible to agree on the classification of the big majority of registered benefits (26).  Of course, it did not be possible to succeed in the unanimity on the suggestion of the Commission to withdraw certain inscriptions of the annex II encore, for the States members concerned considered that the benefits were in accordance with the requirements of the item 4, paragraph 2 encores, regulation n° 1408/71 in his new version (27).  To allow the adoption of the regulation, the Counsel nevertheless is suited: 

 

"to maintain these mentions in the annex II encore, while waiting for a future jurisprudence of the justice Course that would specify the pertinent criteria and next could induce a revision of this annex." (28)

 

47.  In of other terms, the adoption of the regulation n° 647/2005 did not rest on the idea that all the registered benefits to the annex II encore filled undeniably the criteria reformulés of the item 4, paragraph 2 encores, regulation n° 1408/71.  The legislator nevertheless decided to leave the disputed benefits to the annex II encore so that the Course can examine them. 

 

48.  The objection of the Parliament according to which the legislator already had included in similar terms the criteria reformulés to the item 70, paragraph 2, regulation n° 883/2004(29 ), does not change nothing to the assessment.  As the Parliament and the Counsel did not again set up the content of the annex X'S (special benefits in cash to non contributory character), the Commission could not introduce recourse in cancellation in order to do to verify the compatibility of certain benefits with the criteria that define the special benefits to non contributory character. 

 

49.  The Commission emphasizes to just title that the security principle lawful demands a verification.  Otherwise, the interested would keep a doubt on the compatibility of registered benefits in the annex II encore with the criteria of the item 4, paragraph 2 encores, so as the Course not itself could pronounce itself punctually to title préjudiciel on the nature of such or such benefit. 

 

50.  In conclusion, it suits therefore to note that the regulation n° 647/2005 is a subject one to attack act to the direction of the item 230, paragraph 1, THIS, in regards to the disputed disposals of the annex II encore. 

 

2.  Partial cancellation of the regulation

 

51.  According to a constant jurisprudence, the Course cannot note partial disability of an act if the elements of which the cancellation is asked are not removable of the remainder of the act, so that their cancellation would modify the very substance of the adopted disposals (30). 

 

52.  Being given that of the benefits that figure in the annex II encore always must fill the material criteria of the item 4, paragraph 2 encores, regulation n° 1408/71 to be recognized as a benefit special ones to character M)), the collection of a benefit of this annex has not any effect on the criteria.  While invalidating, in the stop Leclere(32), the annex II encore in the measure where she included maternity benefits Luxembourg in causes, the Course already recognized that the mentions to the annex II encore are removable elements. 

 

B – Well Been founded

 

1.  Preliminary remark on the criticized offence

 

53.  Recourse is been founded if the disputed disposals of the annex I'S, not at all 2, regulation n° 647/2005, c’est-à-dire the new version of the annex II encore, are illicit in regards to the protested mentions concerning Finland, Sweden and the United Kingdom. 

 

53.  Recourse is been founded if the disputed disposals of the annex I'S, not at all 2, regulation n° 647/2005, c’est-à-dire the new version of the annex II encore, are illicit in regards to the protested mentions concerning Finland, Sweden and the United Kingdom. 

 

54.  The Commission supports that the concerned benefits do not fill no more the criteria of the definition, equally reworked by the regulation n° 647/2005, special benefits in cash to non contributory character to the item 4, paragraph 2 encores, regulation n° 1408/71(33). 

 

55.  The argument therefore, at first sight, that it exists a contradiction between two row rules equal, being given that the annex I'S does so left of the regulation n° 647/2005, as she has therefore the same author and was adopted according to the same procedure as the somewhere else regulation.  Such a contradiction would violate the security principle lawful.  This basic principle of the community right demands in fact that a rule be clear and specifies, so that the interested can know in a clear manner and lacking in ambiguity their rights and obligations and take their disposals consequently (34).  One would not know nevertheless to deduct alone offence to the principle of the lawful security that there is place of eliminate only an alone contradictory disposals of equal row, do or determine which. 

 

56.  It is not a matter nevertheless not only, as well as it springs of a well established jurisprudence, of a conflict enters row rules equal.  One will find the premise of the explanation of this problematic one in the stop Jauch(35), where the Course explained this that follows: 

 

"[…] As well as the Course judged it of a constant manner […] the disposals of the regulation n° 1408/71 taken in application of the item 51 of the treaty THIS (become, after modification, item 42 THIS), must be interpreted to the light of the objective of this item that is to contribute to the establishment of a circulation liberty of the migrant workers also completes as possible.  The goal of the items 48 and 49 of the treaty THIS (become according to modification, items 39 THIS and 40 THIS), 50 of the treaty THIS (become item 41 THIS) as well as 51 of the treaty would not be attained if, by continuation of the exercise of them right of free circulation, the workers had to lose advantages of security social that assures them the legislation of a State member, Of contributions that they poured." 

 

57.  In final, the jurisprudence Jauch indicates a primacy of the item 4, paragraph 2 encores, regulation n° 1408/71 on the benefits of the annex II encore, that are definitely to the same row.  This primacy results from the fact that the Course considers the combined disposals of the items 4, 10 and 10 encores of the regulation n° 1408/71 as an implement concrete of a superior norm, the free circulation of the workers.  Meanwhile, the Commission some took conscience and she strove to adapt the annex II encore to the rules released by the jurisprudence, as well as she said it to the audience.  The limitation that some results from the liberty of the legislator to give a container to the indeterminate lawful notion of special benefit to non contributory character is destined to guarantee the free circulation of the workers.  Of course, the notion of worker is more extended in the regulation n° 1408/71 than to the item 39 THIS.  Nevertheless, the benefits concerned by the presents matter profit in any case also to the workers to the direction of the treaty and to the members of their families. 

 

58.  Of course, the community legislator is free in this framework to take disposals that breach to the principle of the exportabilité of the security benefits social (36).  Of such derogatory disposals, that do to depend the granting of certain special benefits of a residence in the country, nevertheless must be interpreted strictly (37). 

59.  It follows that it is in contrast to the items 39 THIS and 42 THIS to register benefits in the annex II encore of the regulation n° 1408/71 when the conditions that would allow qualifying them special benefits to non contributory character to the direction of the item 4, paragraph 2 encores, be lacking (38).  The restriction of the free circulation of the workers by residence conditions incluses in the social national laws is justified only as far as it is a matter "really" of special benefits to non contributory character. 

 

60.  As well as the Commission emphasizes it in conclusion, to just title, it suits to verify if disputed benefits fill the criteria of the special benefit in cash to non contributory character to the direction of the item 4, paragraph 2 encores, regulation n° 1408/71, in the version of the regulation n° 647/2005.  If this is not the case, the regulation n° 647/2005 must be canceled as far as it foresees the mention of these benefits to the annex II encore of the regulation n° 1408/71. 

 

2.  The system of the item 4, paragraph 2 encores, regulation n° 1408/71

 

61.  The sentence introductive of the item 4, paragraph 2 encores, describes the special benefits in cash to non contributory character as benefits of which bases it lawful, considering their personal area of application, of their goal and or of their granting conditions, reveals indices of a classical benefit of social security to the direction of the item 4, paragraph 1, but also of l' helps. 

 

62.  The item 4, paragraph 2 encores, under has), names two categories of special benefits, to know i's) the one that are destined to cover, to supplementary title, subsidiaire or of replacement, the social classical security risks and to guarantee to the interested a minimal income and ii) the one that are destined only to assure the specific protection of the handicapped persons, while narrowly being linked to the social environment of these Concerned. 

 

63.  Outside of the sentence introductive, the point i's) does not demand expressly that the unification to a classical branch of the social security as well as the guarantee of a minimal income as an element of social assistance.  Now, the point ii) does not resume the reference to a branch of the social security or to the social assistance.  The question puts itself therefore of knowledge if benefits that are destined to assure the specific protection of the handicapped persons have they also to make fun these two characteristics. 

 

64.  An index in this direction is that the mixed character of the benefits already is enunciated in the sentence introductive of the item 4, paragraph 2 encores, that retrieves itself to the two categories of special quoted benefits next under the point has). 

 

65.  The condition that of the benefits that are destined to assure the specific protection of the handicapped persons to the direction of the item 4, paragraph 2 encores, under has), ii), regulation n° 1408/71, have a link with a branch of the social security is of straightaway necessary one because, otherwise, one would not be all simply step in the area of application of this regulation. 

 

66.  It is necessary in addition that they present assistance elements social.  In fact, if the link with a branch of the social security suffisait, benefits intend for the specific protection of the handicapped persons would always be special benefits to the direction of the point ii) and, by virtue of the item 10 encores of the regulation n° 1408/71, would be excluded usually principle of the exportabilité of the security benefits social.  Put to leaves the fact that it made out of the sentence introductive of the item 4, paragraph 2 encores, itself there opposes, this result would disadvantage also considerably handicapped them.  In fact, comparable benefits destined to persons validate, for example the benefits of cares to the elderly persons, are exportables. 

 

67.  Regardless various criteria of the special benefits in cash to non contributory character, the system of the regulation n° 1408/71, maintained him also by the regulation n° 647/2005, excludes as a benefit can be qualified of special one when she raises only item 4, paragraph 1(39).  In his constant jurisprudence, the Course qualifies a benefit benefit of social security when, on one hand, she is granted to his profitable one because of the existence of a legally described position, without individual assessment of every need, and that, on the other hand, she retrieves herself to the one of the enumerated risks to the item 4, paragraph 1, regulation n° 1408/71(40). 

 

68.  Itself it is established that the disputed benefits do not raise item 4, paragraph 1, but that they present nevertheless traits of a security benefit social, the mixed character to the direction of the item 4, paragraph 2 encores, demands that one there can recognize also assistance elements social.  Such is the case when they are granted without considerations of length criteria of employment or of contributions and that the need can be defined on the basis of legal criteria objectives (41). 

 

69.  Destined benefits to protect specifically handicapped them characterize themselves in addition by the objective to promote the integration of these persons in the corporation and to allow for them to take part in social life. 

 

3.  Assessment of the disputed benefits

 

Has) The benefit character special of the benefits of cares for Finnish children. 

 

i's) Membership of the benefits of cares for Finnish children to the one of the branches of the social security that are quoted to the item 4, paragraph 1, regulation n° 1408/71

 

70.  The knowledge question if the benefits of cares for Finnish children can be classified in the one of the branches of the social security is determined by the end of the benefit. 

 

71.  The Counsel, the Parliament and the Finnish government argue that the benefits of cares for children have for function to assure the specific protection and the social integration of the handicapped or sick children.  She has for goal to render possible measures of specific cares, as well as physical and psychological measures of relief, and to warn a future work inability.  The Finnish government underlines that the benefits of cares for children has not usually for goal to compensate the income losses of the parents (42) or the expenditures of the family. 

 

72.  The Commission estimates on the contrary that the benefits of cares for children is equally destined to soften the financial load for the parents that care for their sick or handicapped child in family instead of to place it in an institution.  Thus this benefit does she aim to lessen the resultant financial losses of the renunciation to an income originating of an employment full-time.  Referring itself to the jurisprudence of the Cour(43), the Commission concludes according to the enunciated characteristics that care benefits for children is a family benefit to the direction of the item 1 er, under u), i's), regulation n° 1408/71. 

 

73.  In his stop Offermanns(44), the Course noted that the notion of "compensation of the family loads" to the direction of the item 1 er, under u), i's), applied to a public contribution to the family budget, destined to reduce the loads resulting from discussion of the children. 

 

74.  The Finnish government does nevertheless to be worth to just title that all benefit in cash has an effect on the means of which a family disposes.  The alone does that a benefit increases the income of the family does not suffice therefore to qualify it special benefit to the direction of the item 4, paragraph 2 encores, under has), ii).  It is necessary in addition that the benefit is destined to unload the families of the cost of the discussion of the children. 

 

75.  The benefits of cares for Finnish children nevertheless is not linked up to expenses general discussions but rather to the specific need of cares for a handicapped child.  Thus it necessitated of the cares for the child and the loads pécuniaires that that represents do they have an incidence on the amount of the benefit.  Of more, the rights diminish or extinguish themselves when the health state of the child improves or than it stays since more than three month in an institution of public or financed cares by public funds.  The permanence of the specific need is therefore decisive. 

 

76.  With the intention of to allow that of the special programs of cares and of rehabilitation can unfold themselves in the family circle, and to improve the existence conditions of the interested, the benefits of cares for children aim to cover the dependance risk.  According to a constant jurisprudence of the Cour(45), the benefits of cares, as a benefit of disease, raise item 4, paragraph 1, under has), regulation n° 1408/71. 

 

77.  The Commission did not support that the benefits of cares for Finnish children, as a benefits of cares, raises defined risk to the item 4, paragraph 1, under has), regulation n° 1408/71.  She not some less qualified to wrong this benefit benefit family to the direction of the item 4, paragraph 1, under h).  It would be necessary therefore to reject the recourse of the Commission as without foundation, unless the Course, without being held by the qualification withheld by the Commission, cannot classify office the benefits of cares under the one of the enunciated risks to the item 4, paragraph 1. 

 

78.  The Commission did not nevertheless emphasize as means of his request that the Finnish benefit was a family benefit.  She rather defended the thesis that the disputed benefits were incompatible with the criteria of the item 4, paragraph 2 encores, and with the jurisprudence of the Course.  The Commission pointed out to general title that a benefit presented necessarily a mixed character in this that, on one hand, she belonged to a branch of the social security but that, on the other hand, she depended on a need (46). 

 

79.  Since the special character of a benefit depends on the fact that these two elements themselves there are located in a cumulative way, it suffisait already, for that a benefit fût incompatible with the criteria of the item 4, paragraph 2 encores, that the absence of the one of these elements fût established.  The Commission is founded its grievances on the absence of the assistance element social, that will be examined under ii), and develops his line of argument in the retorts (47).  The classification of the Finnish benefit under the item 4, paragraph 1, under h), is not therefore to hear that as an argument on which the Commission tried to sit his grievance. 

 

80.  Of course, the Course is secured by the means exposed by the requiring but not by each of the arguments that are advanced to support them.  Otherwise, she could find herself prevented to be founded his decision on the pertinent lawful considerations (48).  Leaving, the Course can, in spite of the line of argument of the Commission, arrange the benefits of cares for Finnish children in another connects social security to the direction of the item 4, paragraph 1, regulation n° 1408/71. 

 

ii) Granting of the benefit on the basis of legally defined circumstances and without discretionary individual assessment of every need

 

81.  The benefits of cares for Finnish children is granted on the basis of criteria legally define.  Since the conditions fixed by the Finnish law are filled, the right to the benefits of cares is opened. 

 

82.  The Counsel, the Parliament as well as the Finnish government emphasize as proof of the special character of the benefits of cares to the children that his granting depends on a global assessment of the necessity of cares as well as personal position of the child, assessment that takes account of the loads pécuniaires caused by his health state but not any length considerations of employment or of. 

 

83.  If one opposes the security benefits social to the assistance benefits social, the definition given by the Course of the security benefit social allows concluding has contrario that the social assistance is granted on the basis of a decision resting on a discretionary assessment of the personal need (49). 

 

84.  It springs of the item 2 of the Finnish law that the amount of the benefits of cares for children are calculated in every cases according to criteria objectives and to the first boss according to the extent of the loads pécuniaires or other resulting from necessity to exempt from cares to the child.  The extent of the necessary cares is determined, according to the Finnish government, by medical expertise, a report on the necessity of a therapeutic measure or of other opinions of the medical or social institutions.  The file does not allow saying with certainty if the legislation recognizes an assessment margin to the organism debtor of the pensions, the "kela" (kansanelakelaitos). 

 

85.  In contrast to the Counsel and to the government of the United Kingdom, the Commission thinks with reason that, regardless of an assessment margin, a benefit presents only assistance elements social when his granting depends on a need pécuniaire (50).  Otherwise, one could not distinguish the assistance benefits social and the one of social security.  In fact, the latter cover usually a special need according to various personal considerations, without taken in consideration of the income of l’intéressé(51). 

 

86.  The lack of resources does not constitute nevertheless a granting criterion of the benefits of cares for children.  Of course, d 'after the Finnish government, the "kela" includes also in his assessment of the additional expenditures of the family, such as, for example, the transportation expenses to go to the doctor, and it takes account of the loads of another nature of which the family done state in his request of benefits.  The right to the benefits of cares for children does not depend nevertheless any the fact that the clean resources of the parents would not allow for them to face these additional expenditures.  Well on the contrary, it is not taken account of income or of the heritage. 

 

87.  In his stop kersbergen-lap and Dams-Schipper(52), the Course nevertheless observed that, according to the law on the work inability insurance of the young ones handicapped, the disputed assistance presented the character of an assistance benefit social, although she fût granted without verification of the necessity pécuniaire or of the heritage of the interested.  For the Course, that was justified for "most of the young ones handicapped would not dispose any means of sufficient existences themselves they did not profit from this benefit" (53). 

 

88.  One would not know to pull final such a conclusion to general value in the case of the benefits of cares for children.  The profitable ones of this benefits, the children of less than 16 years, hold their subsistence of their parents.  The necessity for a child to receive cares does not imply therefore necessarily a lack of resources.  Even if one takes account of the position of the parents, the conclusion is not exact.  In spite of the cares to exempt to their child, the parents are able in fact to have access to average sufficient pécuniaires, originating of their income or of their heritage, so much as the granting of the benefit does not depend on suspension of the professional activity of the one of the parents, or of the two. 

 

iii) Other conditions of the item 4, paragraph 2 encores, under has), ii)

 

89.  Not only the benefits of cares for Finnish children is not a special benefit, but she does not fill no more the other conditions of the item 4, paragraph 2 encores, under has), ii).  This benefit has not only for goal to assure the specific protection of the handicapped persons: in fact, she also is granted, according to the item 2 of the Finnish law, to children that need cares because of a disease.  Long-term or chronic even a disease that induces a need of special cares would not know to be assimilated without other forms processes to a handicap (54). 

 

90.  Also not very pertinent is notices it Counsel, Parliament and Finnish government according to which the benefits of cares for children narrowly is linked to the economical social context of Finland, that confers him his benefit character special.  Even if the rates of the benefit function of the cost of the cares lavished in Finland to the handicapped or sick children, the other criteria of the mixed benefits are absent. 

 

iv) intermediary Conclusion

91.  The benefits of cares for Finnish children is not a special benefit to the direction of the item 4, paragraph 2 encores, under has), ii), regulation n° 1408/71, in the version of the regulation n° 647/2005, but a disease benefit to the direction of the item 4, paragraph 1, under has), same regulation n° 1408/71.  There is therefore place to declare no it left W. Finland, under b), annex I'S, n° 2), regulation n° 647/2005. 

 

b) The benefit character special of the benefits of cares for handicapped Swedish children

 

92.  The benefits of cares for Swedish handicapped children presents big resemblances with the benefits of cares for Finnish children.  She not some distinguishes herself that because she foresees four rates instead of three for the monthly benefits. 

 

93.  The Swedish government underlines, about the end of this benefit, that the benefits of cares for handicapped children must cover only the needs that exceed those of a non handicapped child.  This is the reason the benefit does not cover the risks aimed by the item 4, paragraph 1, under h), regulation n° 1408/71.  Benefits allows rather, as an assistance economical one, to exempt to residence, rather than in an institution, the necessary cares for that a sick or handicapped child evolves best possible manner.  Benefits therefore only destined to assure the specific protection of the handicapped persons while narrowly being linked to their social environment in the state member concerned. 

 

94.  The end of the benefits of cares for handicapped children shows that this benefit covers the special need resulting from necessity to exempt from cares to the child.  In contrast to the thesis of the Commission, it is not a matter therefore not any a family benefit to the direction of the item 1 er, under u), i's) and item 4, paragraph 1, under h), regulation n° 1408/71 since she does not cover exactly the general expenditures of education and of health of the child.  It suits rather to qualify this benefit, to the even entitles that Finnish already examined benefits, of disease benefit to the direction of the item 4, paragraph 1, under has), regulation n° 1408/71. 

 

95.  Nothing allows, in contrast to this that support the Counsel, the Parliament and the Swedish government, to qualify the benefits of Swedish cares of special benefit to the direction of the item 4, paragraph 2 encores, under has), ii).  As for the benefits of cares for Finnish children, the mixed character of the benefit does in fact defect, already because she is granted without income consideration and on the basis of an enunciated right to the item 8 of the Swedish law and no on a discretionary verification of the need pécuniaire in every cases. 

 

96.  The benefits of cares for Swedish handicapped children is not a benefit in cash to non contributory character to the direction of the item 4, paragraph 2 encores, regulation n° 1408/71, but a disease benefit to the direction of the item 4, paragraph 1, under has), same regulation.  It suits therefore to declare no it left X. Sweden, under c), annex I'S, n° 2), regulation n° 647/2005. 

 

c) The benefit character special of disability benefits Swedish

 

97.  It suits again, while basing on the end of disability benefits, to look for if this benefit raises of the one of the security social branches enunciated to the item 4, paragraph 1. 

 

98.  The parties agree to attribute to disability benefits the function to compensate the additional expenses of daily life that the profitable one is amené to bear because of his handicap.  The Counsel, the Parliament as well as the Swedish government draw from it the conclusion that this benefit aims other circumstances that the one resulting from a disease, so much more than one would not know to assimilate handicap and disease.  She aims therefore to the social integration and to the exclusive protection of the handicapped persons.  Leaving, it is a matter according to them of a special benefit to the direction of the item 4, paragraph 2 encores, under has), ii).  Referring itself to the stop Jauch(55), the Commission concludes on the contrary that this benefit aims to improve the health state as well as the existence conditions of the persons that need cares and that she raises therefore, as a benefit of disease, item 4, paragraph 1, under has). 

 

99.  For the purpose of appreciate the nature of disability benefits, there is place to distinguish according to the different opening cases of the rights. 

 

100.  In the measure where this benefits compensates the specific need felt by the profitable one because of his handicap (item 5, paragraph 1, Swedish law), she guarantees to this person helps it and the necessary cares in daily life.  As well as the Counsel notices it with reason, the benefit has for goal to create the same conditions and to offer the same possibilities that to the valid persons.  While putting at the disposal of the handicapped person the financial means allowing for him to assure itself the assistance of other persons, she aims at the same time an improvement of the health state of his profitable one.  Now, this benefit does not relate itself in that to the handicap in so as such but she covers the necessity risk of an assistance.  The cause of this necessity would not know to be determining for the purpose of the substantial assessment of this benefit.  In this direction, this one does not distinguish itself therefore benefits of cares that the Course, in a jurisprudence constante(56), qualifies disease benefits to the direction of the item 4, paragraph 1, under has), regulation. 

 

101.  It springs of the item 5, paragraph 2), Swedish law, that the benefits for handicapped is supposed to guarantee equally the gain capacity of his profitable one.  From the standpoint, she has not for goal to improve the health state and the existence conditions of the handicapped person.  It therefore excluded that it is a matter of a disease benefit to the direction of the item 4, paragraph 1, under has).  In this opening case of the rights, the benefit replies on the other hand to the lessening risk or of disappearance of the gain capacity and raises, as a benefit of disability, item 4, paragraph 1, under b) (57).  The assessment, in this respect differing, Commission does not oppose itself to this that this benefit is thus qualified (58). 

 

102.  In the third granting case (item 5, paragraph 3, Swedish law), the benefit serves to compensate various fresh additional that the handicapped person is amenée to bear in various positions.  The Swedish disposal does not say more more more precisely more which are these additional expenses of which it is question in this third case.  The observations on the part do not clarify any more this point.  Outside of additional expenditures for, for example, follow a system, one also can think about additional expenses to follow for example a system or for casting off and special devices, or again for the mobility and the transportations. 

 

103.  Considering the variety of the conceivable expenditures, we did not convince by the thesis of the Commission according to which this benefit aims exclusively or principally to improve the health state of his profitable one.  It not of course is excluded that she can be classified as disability benefit being given that, according to a constant jurisprudence, the item 4, paragraph 1, under b), regulation n° 1408/71 includes thus the benefits d’invalidité(59). 

 

104.  One nevertheless can exempt itself to look for if the benefit raises of a branch of the social security and, if need be, which.  On one hand, this under benefit category does not appear specifically among the Swedish benefits of the annex II encore of the regulation n° 1408/71, so that a partial collection that would carry only on this under category is not to envision even if the benefit, in this granting case, aimed the special protection of the handicapped (60).  On the other hand, it lacks equally here the assistance element social, that confers the mixed character require for the benefit qualification special, being given that she is granted without consideration of the financial needs of the profitable one. 

 

105.  As well as this already was the case for the benefits of cares for Finnish children, the stop kersbergen-lap and Dams-Schipper(61) does not change nothing to this assessment.  The idea that the handicapped persons, that need an extended assistance in daily life and or of a permanent support in the exercise of their professional activity or that, because of a functional reduced capacity, have to bear additional expenses, do not dispose usually means of sufficient existences is not exact.  So as they are in condition to exercise a lucrative activity, they are able, at least some left, preserve their life conditions thanks to their income.  Even when this is not the case, one would not know to exclude that the profitable ones have access to a heritage that assures for them means of existence. 

 

106.  Leaving, disability benefits Swedish does not fill the criteria that some would do a special benefit to non contributory character.  There is therefore place to declare in entirety no it left X. Sweden, not at all c), annex I'S, n° 2), regulation n° 647/2005. 

 

d) The benefit character special of the composing dependance of subsistence benefits for handicapped as well as assistance benefits by virtue of the law of the United Kingdom

 

107.  Outside of the criterion of the age, subsistence benefits for handicapped and assistance benefits have for the essential one them same granting conditions.  This is the reason one not the can distinguish basically.  Since the parties agreed to recognize that the composing mobility of subsistence benefits for handicapped was a benefit to the direction of the item 4, paragraph 2 encores, under has), ii), it not we remain to verify that the nature of the composing dependance as well as assistance benefits while taking in consideration the end of the benefit. 

 

i's) Assessment of the composing dependance of subsistence benefits for handicapped as well as assistance benefits

 

108.  The Commission, referring itself to the stop Jauch(62), arranges these benefits in the category of the disease benefits to the direction of the item 4, paragraph 1, under has).  The Parliament, the Counsel and the government of the United Kingdom refer themselves on the contrary to the stops Snares (63) and Partridge (64) and consider that the conditions of a special benefit to non contributory character to the direction of the item 4, paragraph 2 encores, under has), ii), are met.  Benefits contribute according to them to assure to their profitable ones of the existence conditions that compare themselves the most possible one of the one of the remainder of the population and are therefore linked to their economical and social environment. 

 

109.  Of the fact that the benefits depend on cost of the third employment to attend the handicapped person, it is loisible to deduct that benefits are supposed to compensate forfaitairement the addition of expenditures of them profitable because of his handicap.  The granting criterion of benefits, this not therefore the handicap in so as such but the necessitated of an assistance that about it results.  To him alone, a handicap does not suffice, in fact, to open a right to benefits.  Of course, the profitable ones are free, according to the British government, to use the funds as they hear it.  The fact that the legislator secures the granting of the benefit to the amount of the financial need indicates nevertheless that she first destined to compensate equivalent expenses.  As a benefit of cares, these benefits raise, by virtue of a constant jurisprudence, item 4, paragraph 1, under has), regulation n° 1408/71(65).  The stops Snares (66) and Partridge (67) do not oppose themselves to this conclusion being given that, in these matters, the Course did not appreciate the nature of these two benefits while basing on material criteria (68). 

 

110.  The Parliament objects nevertheless that benefits foreseen by the right of the United Kingdom distinguished themselves benefit of analyzed cares in the matter Jauch by the fact that they do not depend on a right to pension.  Thus the general lawyer Alber he underlined in its conclusions in the matter Jauch that there was place to take account of this criterion to appreciate the nature of the benefit (69). 

 

111.  The Course considered on the contrary that it was without importance for the purpose of the classification of the benefit that the benefits of cares have for object to complete financially a pension, considering the dependance position of the person (70).  Referring itself to the stop Molenaar(71 ), the Course explained that the granting methods of the benefits of cares not changed at all the nature of celle-ci(72 ). 

 

112.  The assistance elements social facts equally defect in the disputed benefits.  The one that fills the conditions of the item 72 of the Social Security Contributions and Benefits Act 1992 has straight to the composing dependance of subsistence benefits for handicapped.  The right to assistance benefits is opened when are met the conditions of the item 64 of the same law. 

 

113.  The amount of benefits is only function of the extent of the need of an assistance.  According to the item 65, paragraph 3, Social Security Contributions and Benefits Act 1992, the superior rate of assistance benefits is granted when the profitable one needs, during a certain period, of an assistance day and night.  In all the others cases, benefits is served to the inferior rate.  The item 72, paragraph 4, same law divides up of even the three rates of subsistence benefits for handicapped according to the length and extent of the furnished assistance.  The order needs pécuniaire have not in the one and the other case no incidence on the amount of these benefits. 

 

114.  Of course, the British government underlines that the link between benefits and the necessity of an assistance rests on the presumption that those that benefit from the benefits are also those that must bear the the highest additional cost because of their handicap and that in have therefore the more need. 

 

115.  The configuration of the benefits does not allow nevertheless in this case to resume the conclusion, released by the Course in the stop kersbergen-lap and Dams-Schipper(73), according to which most of the profitable ones would not dispose any means of sufficient existences themselves they did not perceive benefits.  It is maybe without importance, of course, of not to attach itself to the state of the heritage of the having straight, being given that, probably, in most of the cases, they do not dispose any sufficient financial means.  Nevertheless, as well as the explains the British government, the opening of the right does not suppose any inability to earn his living.  According to him, some 100.000 profitable ones of benefits subsistence for handicapped are active.  It not therefore established that, without the an of these two benefits, the majority of the profitable ones would not dispose any means of sufficient existences. 

 

ii) intermediary Conclusion

 

116.  Subsistence benefits for handicapped – with the exception of his composing mobility – as well as the assistance benefits are benefits to the direction of the item 4, paragraph 1, under has), regulation n° 1408/71.  

 

117.  As the inscription to the party THERE. United Kingdom, not at all d), quotes on the whole the legislation on subsistence benefits without quoting to leaves the composing dependance and mobility, she can be eliminated only on the whole. 

 

118.  Of course, one removes thus annex II encore a benefit that fills some left the conditions of the special benefits.  That would not know nevertheless to result in the complete maintenance of the inscription.  In fact, in the interest of the lawful security, it is necessary that the annex II encore of the regulation n° 1408/71 indicates the benefits that raise item 4, paragraph 2 encores, under c), regulation.  The principle of the lawful security demands that the interested can recognize in the disposal their rights and their obligations (74).  If the inscription totally was not eliminated, the addressee of subsistence benefits, as far as it would be not a matter not of the element mobility, could not know that this benefit not some did a special benefit to non contributory character that, according to the item 10 encores, can be claimed only instead of residence. 

 

119.  The legislator would have nevertheless the faculty to reintroduce separately composing it mobility of subsistence benefits in the annex.  So as it will not have done it, the composing mobility will not be able to be treated as a special benefit to non contributory character, even if the material conditions that would allow doing it are filled.  In fact, according to the item 4, paragraph 2 encores, c), regulation n° 1408/71, it is necessary also as the benefit is mentioned to the annex II encore of the regulation. 

 

120.  The Course has of course, by virtue of the item 231, paragraph 2, THIS, the strength to order that the effects of a declared regulation any are maintained.  That could give to think that the inclusion of the composing mobility to the annex II encore of the regulation n° 1408/71 would be as a rule possible.  Being given nevertheless that this inscription would not know to be invalidated partially, the Course has the possibility to dismember it to this end.  If the inscription completely was not eliminated, the addressee of the alloc

 

e) The benefit character special of the benefits for keeps disabled person foreseen by the right of the United Kingdom

 

121.  The benefits for keeps disabled person represents a complement of subsistence benefits for handicapped and assistance benefits.  She is not granted, in fact, that if the interested perceives the an of these two benefits.  Because of the supplementary character of the benefits for keeps disabled person, the jurisprudence of the Course does not offer no possibility of him to lend a different nature of the one of benefits subsistence and benefits d’aide(75).  It is therefore equally possible to classify the benefits for keeps disabled person in the social security branch aimed to the item 4, paragraph 1, under has). 

 

122.  The granting of the benefit and his amount do not depend once more existence of order needs pécuniaire.  It is not necessary to appreciate the gasoline of the benefit to look for if income and or the heritage of the person in charge of attending the handicapped person can induce the plafonnement of the benefit or the extinction of the rights.  Even if the benefit is attributed to the third, she not in less a supplementary benefit versed to the profitable one subsistence benefits for handicapped and benefits d’aide(76).  Now, it is not taken account of its income or of his heritage at the time of the granting of benefits. 

 

123.  Leaving, the benefits for keeps disabled person raises, as a benefit of disease, item 4, paragraph 1, under has), regulation n° 1408/71.  There is therefore place to declare no it left THERE. United Kingdom, under f), annex I'S, 2, regulation n° 647/2005. 

 

V – Expense

 

124.  By virtue of the item 69, paragraph 2, procedure regulation, all party that succumbs must bear the expense on the part adverse.  If several parties succumb, the Course decides division of the expense.  The Commission having concluded in this direction, the expense are to divide a half between the Counsel and the Parliament. 

 

125.  By virtue of the item 69, paragraph 4, procedure regulation, the States members that intervened to the litigation bear their own expense.  The Finland Republic, the Sweden Kingdom and the United Kingdom have therefore to bear each its own expense. 

 

VI – Conclusion

 

126.  We suggest therefore to the Course to rule thus: 

 

1.  The annex I'S, paragraph 2), regulation (THIS) n° 647/2005 n° 647/2005 European Parliament and Counsel of April 13 2005 modifying the regulation (CEE) n° 1408/71 Counsel relating to the application of the security systems social to the salaried workers, to the workers non-employees and to the members of their family that move themselves inside the Regulation (CEE) n° 1408/71 is declared no in regards to the parties W. Finland, under b), X'S. Sweden, under c) and THERE. United Kingdom, under d), e) and f). 

 

2.  The Counsel of the European Union and the European Parliament bear the expense each instrumental one, with the exception of those of the Finland Republic, Sweden Kingdom and United Kingdom

 

3.  The Finland Republic, the Sweden Kingdom and the United Kingdom bear their own expense. 

 

(1). 

 

(2) – Regulation (CEE) n° 1408/71 Counsel of June 14 1971 relating to the application of the security systems social to the salaried workers and to their family that move themselves inside the Community (JO 1971, L 149, p.  2)

 

(3) – Regulation n° 1247/92 Counsel of April 30 1992 modifying the regulation (CEE) n° 1408/71 relating to the application of the security systems social to the salaried workers, to the workers non-employees and to the members of their family that move themselves inside the Community (JO 1992, L 136, p.  1). 

 

(4) – Regulation n° 647/2005 European Parliament and Counsel of April 13 2005 modifying the regulation (CEE) n° 1408/71 Counsel relating to the application of the security systems social to the salaried workers, to the workers non-employees and to the members of their family that move themselves inside the Community, and the regulation (CEE) n° 574/72 Counsel setting up L 117, p; 1). 

 

(5) – These two notions are considered hereafter as being synonymous. 

 

(6) – The regulation (THIS) n° 118/97 Counsel of December 2 1996 (JO 1997, L 28 p.  1) modified and updated the item 4 of the regulation n° 1408/71 The paragraph 2 encores had been introduced by the regulation n° 1247/92 (aforementioned grade 3). 

 

(7) – Introduced initially by the regulation n° 1247/92 (aforementioned grade 3). 

 

(8) – Incluse for the first time to the annex II encore, left N., under has), by the act relating to the adhesion conditions of the Norway Kingdom, Republic d' Austria, Finland Republic and Sweden Kingdom and to the adaptations of the treaties on which these is been founded l' European Union, Annex I'S - lists item 29 of the adhesion act –.  Social politics – HAS. social Security (JO 1994, C 241, p.  61). 

 

(9) – THE ACT by the act relating to the adhesion conditions of the Norway Kingdom, Republic d' Austria, Finland Republic and Sweden Kingdom (aforementioned grade 8) resumed to the annex II encore the national concerned disposals, under the party O, letters b) and c). 

 

(10) – Classified in the party L., under f), annex II encore since the regulation n° 1247/92 (aforementioned grade 3). 

 

(11) – Resumed to the letter L., not at all d), at the time of the introduction of the annex II encore by the regulation n° 1247/92 (aforementioned grade 3). 

 

(12) – Corresponds to the letter L., under b), annex II encore in his initial version introduced by the regulation n° 1247/92. 

 

(13) – The British government describes the benefits on duty in his memory in intervention as an independent benefit of income and explains that the profitable ones can follow an economical provided activity that this one be compatible with the weekly minimal required benefits on duty.  According to the British government, some 30.000 profitable ones work.  The European Parliament supports on the other hand in his memory in defense that benefits on duty is poured only if the custodian does not already dispose sufficient means.  The Commission seems she also to leave premise of a plafonnement of the benefit according to clean income of l" interested.  No income condition does not appear in the national legislations joined to the memory in defense of the Counsel. 

 

(14) – British benefits already figured in the annex II encore, introduced by the regulation n° 1247/92 (aforementioned grade 3).  The adhesion act of 1994 (aforementioned grade 8) added the Finnish and Swedish benefits to the list (to see above notes it 10 of the present conclusions). 

 

(15) – The Parliament relates back to the stops of March 8 2001, Jauch (C-215/99, Rec. p.  I's-1901) and of May 31 2001, Leclere and Deaconescu (C-43/99, Rec. p.  I-4265). 

 

(16) – The Commission relates back to this subject to the stops of July 9 1981, Gondrand Brothers and Garancini (169/80, Rec. p.  1931), of February 13 1996, Van Are Customs Agenten (C-143/93, Rec. p.  I's-569, not at all 27), of February 15 1996, Duffe.a.  (C-63/93, Rec. p.  I's-569, not at all 20) as well as to the stop of the Court of first instance of October 21 1997, Deutsche bahn/commission (T-229/94, Rec. p.  II-1689, not at all 113). 

 

(17) – The regulation was published May 4 2005.  Now, recourse was introduced only July 26 2005.  Nevertheless, in application of the item 81, paragraph 1, procedure regulation, the delay is to count from the end of the fourteenth following day dates back to it the publication of the act and is increased by virtue of the item 81, paragraph 2, of a distance delay of 10 days. 

 

(18) – To See our conclusions of June 16 2005 in the matter Italy Commission (C-324/03 and C-431/03, Rec. p.  I's-10043, not at all 45, and the quoted jurisprudence). 

 

(19) – Stops of March 22 1961, snupat/hohe Behörde (42/59 and 49/59, Rec. p.  111, 158); of October 25 1977, metro/commission (26/76, Rec. p.  1875, not at all 4), of December 15 1988, Irish Cement Ltd. /Commission (166/86 and 20/86, Rec. p.  6473, not at all 16); of May 25 1993, cultural Home of the Sart-Tilman one/Commission (C-199/91, Rec. p.  I's-2667, not at all 23); of January 11 1996, Zunis holding Company HIS e. has. /Commission (C-480/93 P, Rec. p.  I's-1, points 13 and ss.) and of December 9 2004, Commission greencore (C-123/03, Rec. p.  I's-11647, not at all 39). 

 

(20) – Stop of June 15 1976, wack/commission (1/76, Rec. p.  1017, not at all 7). 

 

(21) – Stops of June 29 1995, espagnez/commission (C-135/93, Rec. p.  I's-1651, not at all 17) and of May 5 1998, Kingdom-United/Commission (C-180/96, Rec. p.  I's-2265, not at all 28). 

 

(22) – Aforementioned grade 15, not at all 21. 

 

(23) – Aforementioned grade 15. 

 

(24) – Regulation Suggestion of the European Parliament and Counsel modifying the regulation (CEE) n° 1408/71 Counsel relating to the application of the security systems social to the salaried workers, to the workers non-employees and to the members of their family that move themselves inside the Community, and the regulation (CEE) n° 574/72 Counsel setting up the application methods P.  7/8. 

 

(25) – Exposed motives of the Counsel, common position adopted by the Counsel regarding the adoption by the European Parliament and the Counsel of a regulation modifying the regulation (CEE) n° 1408/71 relating to the application of the security systems social to the salaried workers and to their family that move themselves inside the Community and regulation (CEE) n° 574/72 of the 1408/71 relating to l' application of the security systems social to the workers s salaried and to their family that move themselves inside the Community, of November 5 2004, 12062/04 ADD 1, SOC 382, CODEC 968, File interinstitutionnel 2003/0184 (COD).  See also the memory in defense of the Counsel, points 8 to 11. 

 

(26) – Exposed motives of the Counsel (aforementioned grade 25).  See also the sixth one considering regulation n° 647/2005 (aforementioned grade 4). 

 

(27) – Exposed motives of the Counsel (aforementioned grade 25), p.  7

 

(28) – Exposed motives of the Counsel (aforementioned grade 25), p.  8. 

 

(29) – Regulation (THIS) n° 883/2004 European Parliament and Counsel of April 29 2004 on the coordination of the security systems social (JO L 200 of 2004, p.  1). 

 

(30) – To See our conclusions of September 8 2005 in the matter C-540/03, Parliament Counsel, Rec. p.  I's-5769, not at all 46, including the quoted jurisprudence. 

 

(31) – To See the stop Jauch (aforementioned grade 15, points 21 and 22) as well as the points 56 and suiv. hereafter. 

 

(32) – Aforementioned grade 15. 

(33) – To See the page 7 of request, Not at all III:  "AVERAGE:  INCOMPATIBILITE TO THE LOOK OF THE CRITERES OF THE ITEM 4 PARAGRAPHS 2 ENCORES AND JURISPRUDENCE OF THE COURSE OF THE BENEFITS FIGURING IN THE POINT 2 OF THE ANNEX I'S UNDER W. b), X'S. c) and THERE. d) e) and f) REGLEMENT N° 647/2005". 

 

(34) – Stops of July 9 1981, Gondrand Brothers and Garancini (169/80, Rec. p.  1931), of February 13 1996, Van Are Customs Agenten (C-143/93, Rec. p.  I's-431, not at all 27) and of January 10 2006, International Air Transportation (C-344/04, p.  I's-403, not at all 68). 

 

(35) – Aforementioned grade 15, not at all 20.  See equally the stop of February 21 2006, Hosse (C-286/03, Rec. p.  I's-1771, not at all 24). 

 

(36) – Stops of November 4 1997, Snares (not at all 41), Jauch (aforementioned grade 15, not at all 21) and Hosse (aforementioned grade 35, not at all 25). 

 

(37) – To See stops Jauch (aforementioned grade 15, not at all 21), Hosse (aforementioned grade 35, not at all 25) and of January 16 2007, perez Naranjo (non again published C-265/05, to the Rec., not at all 29). 

 

(38) – To See the stop Leclere (aforementioned grade 15, not at all 37). 

 

(39) – Stop Hosse (aforementioned grade 35, not at all 36). 

 

(40) – To See our conclusions of October 20 2005, Hosse (C-286/03, Rec. p.  I's-1771, not at all 51, and the quoted jurisprudence). 

 

(41) – To See our conclusions of November 25 2003, Skalka (C-160/02, Rec. p.  I's-5613, points 55 and 56). 

 

(42) – ACCORDING TO the explanations of the Finnish government, benefits covers certain income losses (erityishoitorah has).  She is granted in application of the law on the disease insurance (sairausvakuutuslak i's) and constitutes a security benefit social to the direction of the regulation n° 1408/71.. 

 

(43) – Stops of July 6 1992, Highes (C-78/91, Rec. p.  I's-4839, points 15 to 17, 19 and 20); of March 15 2001, Offermans (C-85/99, Rec. p.  I's-2261, not at all 41); of November 7 2002, Maaheimo (C-333/00, Rec. p.  I's-10087, points 24 and 25), and of October 10 1996, Hoever and Zachow (C-245/94 and C-312/94, Rec. p.  I's-4895, not at all 25). 

 

(44) – Aforementioned grade 43, not at all 41. 

 

(44) – Aforementioned grade 43, not at all 41. 

 

(45) – Stops of March 5 1998, Molenaar (C-160/96, Rec. p; I'S-843, points 22, 24 and 25), Jauch (aforementioned grade 15, not at all 28); of July 8 2004, gaumain-cerri (C-502/01 and C-31/02, Rec. p.  I's-6483, not at all 20), as well as the stop Hosse, aforementioned grade 35, not at all 46). 

 

(46) – To See the points 18 and 19 of request. 

 

(47) – That is allowed, see the stops of May 19 1983, verros/parlement (306/81, Rec. p.  1755, points 9 and 10), as well as of November 22 2001, Countries-Low/Counsel (C-301/97, Rec. p.  I's-8853, not at all 169). 

 

(48) – To See the decision of September 27 2004, uer/commission (C-470/02 P, published no to the Anthology, not at all 69) as well as the conclusions of the Light general lawyer of April 2 1998 in the matter Parliament guttiérez of Quijano there Lloréns (C-252/96 P, Rec. p.  I's-7421, points 34 to 37) and the conclusions of the general lawyer Cosmas of July 6 1999, Netherlands and Van der wal/commission (C-174/98 P and C-189/98 P, Rec.  2000, p.  I's-1, points 95 and 96). 

 

(49) – To See conclusions Hosse (aforementioned grade 40, not at all 67). 

 

(50) – To See the conclusions Hosse (aforementioned grade 40, not at all 69). 

 

(51) – To See the conclusions Hosse (aforementioned grade 40, not at all 69). 

 

(52) – Stop of July 6 2006 (C-154/05, Rec. p.  I's-6249, points 31 and 32). 

 

(53) – Stop kersbergen-lap and Displeasures schipper, aforementioned grade 52, not at all 32. 

 

(54) – To See, about the boundary between the handicap notion to the direction of the directive 2000/78/CE Counsel, Counsel, of November 27 2000, carrying creation of a general framework in favor of treatment equality regarding employment and of work (JO L 303, p.  16) and the one of disease: stop of July 11 2006, Chacón Navas (C-13/05, Rec. p.  I's-6467, points 43 and suiv.). 

 

(55) – Quoted notes 15, not at all 28. 

 

(56) – To See the quoted stops to the point 45. 

 

(57) – To See the stops of November 16 1972, Heinze (14/72, Rec. p.  1105, not at all 8), Land Niedersachsen (15/72, Rec. p.  1127, not at all 8), and Allgemeine Ortskrankenkasse Hamburg (16/72, Rec. p.  1141, not at all 8). 

 

(58) – To See above, points 75 and following. 

 

(59) – Stops of May 28 1974, Callemayn (187/73, Rec. p.  553, not at all 11), of October 9 1974, Biason (24/74, Rec. p.  999, not at all 12); of June 20 1991, Newton (C-356/89, Rec. p.  I's-3017, not at all 15); of May 27 1993, Schmid (C-310/91, Rec. p.  I's-3011, not at all 10); of November 13 1974, Costa (39/74, Rec. p.  1251, not at all 11) and of April 20 1994, Youfsi (C-58/93, Rec. p.  I's-1353, not at all 25).,

 

(60) – To See also to this subject the points 116 to 119, below. 

 

(61) – Aforementioned grade 52. 

 

(62) – Aforementioned grade 15, not at all 28. 

 

(63) – Aforementioned grade 36.  This stop concerned subsistence benefits for handicapped. 

 

(64) – Stop of June 11 1998, Partridge (C-297/76, Rec. p.  I-3467), that concerned assistance benefits. 

 

(65) – To See the quoted stops to the grade 45. 

 

(66) – Aforementioned grade 62. 

 

(67) – Aforementioned grade 63. 

 

(68) – To See the stop Jauch (aforementioned grade 15, not at all 17). 

 

(69) – Conclusions of December 14 2000, Jauch (C-215/99, Rec.  2001, p.  I-1901,points 98 and 99). 

 

(70) – Stop Jauch (aforementioned grade 15, not at all 28). 

 

(71) – Aforementioned grade 45. 

 

(72) – Stop Jauch (aforementioned grade 15, not at all 28). 

 

(73) – Aforementioned grade 52, not at all 32. 

 

(74) – To See the stops of June 4 2002, Commission France (C-483/99, Rec. p; I'S-4781, not at all 50); of May 13 2005, Commission Spain (C-463/00, Rec. p.  I's-4581, points 74 and 75) and of January 25 2007, Festersen (non again published C-370/05, to the Anthology, not at all 43). 

 

(75) – To See finally the German stop cerri (aforementioned grade 45, points 20 and 21) as well as the stop Molenaar (aforementioned grade 45). 

 

(76) – To See the stop gaumain-cerri (aforementioned grade 45, not at all 21). 

 

 

 

 

 

[Nationwide Again!]

I have made enquiries about opening a Nationwide flexaccount, before leaving the UK. I asked the lady on the telephone the exact same question, which she didn't know the answer to. Having gone away and spoken to her supervisor I was informed that you will get the commerical rate on any withdrawals. We can only assume that her supervisor knew what she was talking about.

Saying that it has been three weeks since I made my online application, and to date I have only received my log-on details!

 

[Treatment of Dividends]

Good news indeed allanb. Thanks for the trouble of trying to sort out my query, and in the meantime bagging yourself a tax free dividend!

Still need to know if dividends from corporate bond funds are classed in the same way, but one bit at a time I suppose.

Coming over to France on Thursday to have another look around, so will try and find out if any ex-brits I meet, have come across this when filling out their tax return.

 

[Treatment of Dividends]

Having read a previous thread regarding the treatment of dividends by the French authorities, LesLauriers directed me to the boursorama.com website, which states the policy for the treatment of dividends.

Obviously the site is in French, but now having revisited the original thread, and running the advice through an online French/English translator. By my interpretation, dividends are entitled to a 40% deduction, before submitting the figures on your tax return. Also it mentions an allowance of 1525 euros (sorry can't find the euro sign on my keyboard!), and 3050 euros for a married couple. Is this correct?

Does it mean as a couple, if your dividend income is less than 3050 euros then the dividends are tax free?

Is there any deduction regarding our old friend, social charges, on dividend income?

Also does this refer to dividends received from corporate bond funds held within an ISA?