Under the title 'Equal treatment of benefits, income, facts or events', for example, Article 5 of Regulation (EC) No 883/2004 provides that where, under the legislation of the competent Member State, legal effects are attributed to the occurrence of certain facts or events, such legal effects must be attributed to equivalent facts or events occurring in another Member State.

For example, under the title equal treatment of benefits, income, facts or events, Article 5 of Regulation (EC) No 883/2004 provides that where, under the legislation of the competent Member State, legal effects are attributed to the occurrence of certain facts or events, such legal effects must be accorded to equivalent facts or events occurring in another Member State.

The new Member States may also, according to objective criteria, fix, within the regional ceiling or part of it, different per unit values of entitlements to be allocated to farmers referred to in Article 71f(1), for hectares of grassland as identified on 30 June 2006 and for any other eligible hectare or alternatively for hectares of permanent pasture as identified on 30 June 2006 and for any other eligible hectare.

where, under the legislation of the competent Member State, the receipt of social security benefits and other income has certain legal effects, the relevant provisions of that legislation shall also apply to the receipt of equivalent benefits acquired under the legislation of another Member State or to income acquired in another Member State.

Subject to the special provisions of this Regulation, the competent institution of a Member State whose legislation makes the acquisition, retention, duration or recovery of the right to benefits, coverage by legislation or optional or continued voluntary insurance conditional upon the completion of periods of insurance, employment, self-employment or residence shall, to the extent necessary, take account of periods of insurance, employment, self-employment or residence completed under the legislation of any other Member State as though they were periods completed under the legislation which it administers.

Subject to the special provisions of this Regulation, the competent institution of a Member State whose legislation makes the acquisition, retention, duration or recovery of the right to benefits, coverage by legislation or optional or continued voluntary insurance conditional upon the completion of periods of insurance, employment, self-employment or residence shall, to the extent necessary, take account of periods of insurance, employment, self‑employment or residence completed under the legislation of any other Member State as though they were periods completed under the legislation which it administers.