Judgment_paragraph 18 · L. Kik v Staatssecretaris van Financiën (C-266/13)

18Regulation No 1408/71 was replaced by Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (OJ 2004 L 166, p. 1), which became applicable on 1 May 2010, on which date Regulation No 1408/71 ceased to apply. Annex II to the EC-Switzerland Agreement was updated by Decision No 1/2012 of the Joint Committee established under the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons of 31 March 2012 replacing Annex II to that Agreement on the coordination of social security schemes (OJ 2012 L 103, p. 51), which entered into force on 1 April 2012. Annex II to the EC-Switzerland Agreement now refers to Regulation No 883/2004. However, facts that arose before the date of entry into force of that decision continue to be governed by Regulation No 1408/71 in accordance with both (i) Article 90(1) of Regulation No 883/2004, which provides that Regulation No 1408/71 is to remain in force and to continue to have legal effect for the purposes of, inter alia, the EC-Switzerland Agreement for as long as that agreement has not been amended, and (ii) point 3 of Section A of Annex II to the EC-Switzerland Agreement, as amended, which continues to refer to Regulation No 1408/71 ‘when cases are concerned which occurred in the past’.