45The Court has found, for example, that a benefit such as a child-raising allowance which is intended to meet family expenses comes within the scope ratione materiae of EU law as a family benefit within the meaning of Article 4(1)(h) of Regulation No 1408/71 and as a social advantage within the meaning of Article 7(2) of Regulation No 1612/68 (see, to that effect, judgment of 12 May 1998, Martínez Sala, C‑85/96, EU:C:1998:217, paragraphs 27 and 28).
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