Fundamental Rights Section recipients of family allowance to submit supporting documents on a regular basis represents another grievance. In order to remedy that grievance, the Ombudsman Board recommended the authority to ensure by issuing instructions that the review periods for all family allowance procedures are determined in an appropriate manner to prevent any unjustified difference in treatment between Austrian citizens and citizens of the European Union on the one and third-country citizens on the other hand. In a case where family allowance was granted on a limited basis, the Ombudsman Board recommended that the authority give objective reasons for its decision. Furthermore, it was recommended to improve information for foreign petitioners in cases where additional documents have to be submitted and to prompt staff of the tax authority benefit agency to refrain from statements that might be considered as discrimination on account of nationality. In this connection, the Federal Ministry informed the Ombudsman Board that in both cases the tax authorities would be instructed to set limitations as in comparable cases involving only Austrian citizens. Furthermore, the Federal Minister informed the Ombudsman Board that the tax authorities had been instructed, on the basis of the new legal situation in force since the beginning of 2006, to grant the right to family allowance to holders of a residence card (NAG-Karte), which documents the legal residence of foreign nationals, for the time of validity of that residence card and to limit the claim to family allowance accordingly. 3.2.2 Family benefits for children of third-country nationals dependent on duration of proceedings before the authority – remedied by Amending Act, Federal Law Gazette I number 168/2006 (VA BD/951-SV/06) Ms. N.N., staff member of an advisory centre of the Caritas, applied to the Ombudsman Board in August 2006, because the child care benefit for children, born in Austria, of thirdcountry women holding valid residence permits had not been granted automatically from the birth of the child, but only from the time at which a valid residence permit had been issued for the newborn. The family allowances had not been paid out retroactively from the birth of the children. The same problem arises in connection with the payment of the family allowance. 81

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