Alphonse Eschenbrenner v. Bundesagentur für Arbeit, Case C-496/15, CJEU (Second Section), 2 March 2017

Compensation paid by the Member State in the event of the insolvency of the employer to the frontier worker subject to income tax in the Member State of residence. Discrimination based on nationality.

Regulation (EU) n. 492/2011 of the European Parliament and of the Council of 5 April 2011
Art. 45 TFEU

Art. 45 TFEU and art. 7 of Regulation  n. 492/2011, relating to the free movement of workers within the Union, do not prevent the amount of the insolvency allowance, granted by a Member State to a frontier worker who is not subject to income tax in that State nor is it required to pay the tax under the aforementioned allowance, is determined by deducting income tax from the remuneration based on the calculation of the allowance, as applicable in the State in question, with the consequence that the frontier worker does not receive , unlike persons residing and working in that State, an allowance corresponding to the previous (net) salary. The fact that a worker does not have, from his employer, a claim corresponding to the part of the previous (gross) salary which he did not receive because of the deduction in question is irrelevant.