EU

The Court of Justice of the European Union refused the European Commission’s request for a declaration that by the requirement that a claimant for child benefit or child tax credit had to have a right to reside in the United Kingdom, that member state had failed to comply with its obligations under art 4 of European Parliament and Council Regulation (EC) 883/2004. It rejected the contention that that requirement had added a condition to the applicable test and found that, while indirectly discriminatory, it was justified and proportionate.