46It should be stressed at the outset that the fact that the Luxembourg Government has not made a declaration under Article 5 of Regulation No 1408/71 specifying the parental leave allowance provided for under Article 306 of the Code de la Sécurité Sociale as being a scheme as referred to in Article 4(1) and (2) of Regulation No 1408/71 is not proof in itself that the allowance does not fall within the scope of that regulation (see, inter alia, Case 35/77 Beerens [1977] ECR 2249, paragraph 9, and Case C-85/99 Offermanns [1999] ECR I-2261, paragraph 26).
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