73He argues that the two allowances in question are not identical from a formal standpoint because the allowance under the Staff Regulations is a benefit ancillary to remuneration, whereas that is not the case with the Luxembourg allowance, the grant of which is not linked to an employment relationship (see, to that effect, Case 186/85 Commission v Belgium [1987] ECR 2029, paragraphs 27 to 30 and paragraph 33, and Case 189/85 Commission v Germany [1987] ECR 2061, paragraph 26).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.