Overview of recent cases before the Court of Justice of the European Union (September-December 2023)
| Published date | 01 March 2024 |
| DOI | http://doi.org/10.1177/13882627241233272 |
| Author | Pauline Melin,Nikos Parthenopoulos |
| Date | 01 March 2024 |
Overview of recent cases
before the Court of Justice
of the European Union
(September-December 2023)
Pauline Melinand Nikos Parthenopoulos
Maastricht University, The Netherlands
Abstract
This case report discusses six judgments of the Court of Justice of the EU rendered between
September and 19 December 2023. The first judgment reported is in case C-422/22 Zaklad v TE,
in which the Court took the opportunity to clarify that the duty for the issuing institution to verify
that the conditions for issuing an A1 (posting) certificate are met arises not only at the moment of
the issuance but also continuously during the posting period.The case report also covers the caseC-
45/22 HK v Service fédéraldes Pensions, in which the Court interpretedfor the first time Article 55(1)
(a) of Regulation 883/2004 on the method of calculation foroverlapping benefits of a different kind.
The case report ends withtwo rulings dealing with infringementprocedures against the Netherlands:
C-459/22 and C-360/22 European Commission v Kingdom of The Netherlands. In these judgments, the
Court consideredthat the Dutch tax rules on transferof pension capital were an infringement of the
free movement of workers (Article 45 TFEU). Finally, we report on two cases on social security
benefits for EU officials and two cases dealing with Covid-19 measures.
Keywords
A1 certificate, posting, conciliation procedure, calculation of overlapping benefits, occupational
pension, tax, Covid-19, staff regulations
Introduction
In the last three months of 2023, the CJEU rendered several judgments with relevance for the field
of social security law. In this case report, we will discuss four judgments in detail and report briefly
on four other judgments. Firstly, in C-422/22 Zaklad v TE,
1
the Court was asked whether the
Corresponding author:
Pauline Melin, Maastricht University, Bouillonstraat 1-3, 6211 LH, Maastricht, The Netherlands.
Email: pauline.melin@outlook.com
1.Case C-422/22Zakład Ubezpieczen
́Społecznych Oddziałw Toruniu v TE [2023] ECLI:EU:C:2023:869.
Case Law Reports
European Journal of Social Security
2024, Vol. 26(1) 64–72
© The Author(s) 2024
Article reuse guidelines:
sagepub.com/journals-permissions
DOI: 10.1177/13882627241233272
journals.sagepub.com/home/ejs
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