L 47/32 Official Journal of the European Communities 19.2.2000 DECISION No 175 of 23 June 1999 on interpretation of the concept of ‘benefits in kind’ in the event of sickness or maternity pursuant to Article 19(1) and (2), Article 22, Article 22a, Article 22b, Article 25(1), (3) and (4), Article 26, Article 28(1), Article 28a, Article 29, Article 31, Article 34a and Article 34b of Council Regulation (EEC) No 1408/71 and on calculation of the amounts to be refunded under Articles 93, 94 and 95 of Regulation (EEC) No 574(72 as well as the advances to be paid pursuant to Article 102(4) of the same Regulation (2000/142/EC) THE ADMINISTRATIVE COMMISSION OF THE EUROPEAN COMMUNITIES ON SOCIAL SECURITY FOR MIGRANT WORKERS, Having regard to Article 81(a) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community (!), under which it is made responsible for dealing with all administrative matters and questions of interpretation arising from Regulation (EEC) No 1408/71 and subsequent regulations, Having regard to Article 36(2) of Regulation (EEC) No 1408/71, Whereas Decision No 109 of 18 November 1977 needs to be revised to take account of the remarks of the Court of Justice of the European Communities in its judgment of 5 March 1998 in case C-160/96 (Molenaar) to the effect that: — care insurance benefits in kind are intended to supplement sickness insurance benefits in order to improve the state of health and quality of life of persons reliant on care; they must therefore be regarded as ‘sickness benefits’ within the meaning of Article 4(1)(a) and (b) of Regulation (EEC) No 1408/71, — care insurance benefits in kind partly consist of the direct payment or reimbursement of expenses incurred as a result of the insured person's reliance on care, in particular medical expenses entailed by that condition. Such benefits in kind, which are designed to cover care received by the person concerned (both in the home and in specialised centres), purchases of equipment and work carried out, fall within the concept of ‘benefits in kind’ within the meaning of the relevant Articles of Chapter 1 of Title III of Regulation (EEC) No 1408/71, — home help in accordance with German health insurance legislation should be considered as sickness benefits in kind; Whereas, for the purposes of application of Article 19(1) and (2), Article 22, Article 22a, Article 22b, Article 25(1), (3) and (4), Article 26, Article 28(1), Article 28a, Article 29, Article 31, Article 34a and Article 34b of Regulation (EEC) No 1408/71, a precise meaning, binding on all Member States, should be attached to the concept of sickness and maternity ‘benefits in kind’; Whereas the concept of sickness and maternity benefits in kind must therefore include care insurance benefits, in so far as they meet the objective criteria applied by the Court of Justice, regardless of their classification according to the national legislation under which they are provided; Acting in accordance with the provisions of Article 80(3) of Regulation (EEC) No 1408/71, HAS DECIDED AS FOLLOWS: 1. The sickness and maternity benefits in kind to be considered when calculating the refunds referred to in Articles 93, 94 and 95 of Council Regulation (EEC) No 57472 (3 shall be those regarded as benefits in kind under the national legislation administered by the institution which has provided the benefits in so far as they can be acquired in accordance with the provisions of Article 19(1) and (2), Article 22, Article 22a, Article 22b, Article 25(1), (3) and (4), Article 26, Article 28(1), Article 28a, Article 29, Article 31, Article 34a and Article 34b of Regulation (EEC) No 1408/71.