26Similarly, whether benefits are obtained or not in return is irrelevant for the purposes of the application of Regulation No 1408/71 as the decisive criterion is that of the specific allocation of a contribution to the funding of the social security scheme of a Member State (see, to that effect, judgments in Commission v France, EU:C:2000:84, paragraphs 39 and 40, and Commission v France, EU:C:2000:85, paragraphs 37 and 38).
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