Advocate General of the European Court of Justice Richard de la Tour considers that the Austrian scheme indexing child benefit and tax credits based on the Member State of residence of the children is contrary to EU law, in his opinion in case C-328/20 between the European Commission and Austria, published on Thursday 20 January.
Since 1 January 2019, Austria has been adjusting the flat-rate child benefit and tax benefits (tax credit for dependent child and family bonus plus, etc.)...