Opinion of Advocate General Szpunar delivered on 16 December 2021.#S v Familienkasse Niedersachsen-Bremen der Bundesagentur für Arbeit.#Request for a preliminary ruling from the Finanzgericht Bremen.#Reference for a preliminary ruling – Citizenship of the Union – Freedom of movement of persons – Equal treatment – Directive 2004/38/EC – Article 24(1) and (2) – Social security benefits – Regulation (EC) No 883/2004 – Article 4 – Family benefits – Exclusion of nationals of other Member States who are economically inactive during the first three months of residence in the host Member State.#Case C-411/20.