Social Security Coordination and Free Movement of Workers – The Alpenrind Case and the Final Decision of the Austrian Verwaltungsgerichtshof

Abstract

The Alpenrind case bears importance from two aspects. Firstly, the case concerned Hungarian posting undertakings, secondly, the judgement of the European Court of Justice settled core legal questions related to posting. The European Court of Justice has confirmed that the A1 form certifying the posting for social security purposes should be considered valid until it is withdrawn by the issuing authority and may be issued retrospectively and retroactively. The declaratory nature of the certificate was thus asserted. The European Court of Justice has also endorsed that fraud could be an exception to this main rule. In the light of this, the Austrian Supreme Administrative Court, acting in the main proceedings, adjudicated that the situation of the posted Hungarian workers was lawfully certified by A1 forms issued by the Hungarian authorities and that there was no fraud, the difference of opinion arose from a different interpretation of the concept of replacement.