Overview of recent cases before the Court of Justice of the European Union (September-December 2023)

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 case C-45/22 HK v Service federal des Pensions, in which the Court interpreted for the first time Article 55(1) (a) of Regulation 883/2004 on the method of calculation for overlapping benefits of a different kind. The case report ends with two rulings dealing with infringement procedures against the Netherlands: C-459/22 and C-360/22 European Commission v Kingdom of The Netherlands. In these judgments, the Court considered that the Dutch tax rules on transfer of 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.