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AB v Finanzamt fur den 6, 7 und 15 Bezirk: C-288/04
[2005] All ER (D) 67 (Sep)
Court: ECJ
Judgment Date: 08/09/2005
Catchwords & Digest
EUROPEAN COMMUNITY - REFERENCE TO EUROPEAN COURT - REFERENCE FOR A PRELIMINARY RULING - STAFF REGULATIONS - CONDITIONS OF EMPLOYMENT APPLICABLE TO OTHER SERVANTS - LOCAL MEMBER OF STAFF AT THE REPRESENTATION OF THE COMMISSION IN AUSTRIA - TAX TREATMENT
The Court of Justice of the European Communities had before it a reference for a preliminary ruling, under art 234 EC, concerning the interpretation of arts 13 and 16 of the Protocol on the Privileges and Immunities of the European Communities. The reference was made in the course of proceedings between the applicant, a local member of staff assigned to the Representation of the European Commission in Vienna, and the respondent, the competent Austrian tax authority, concerning the applicant's liability to national income tax. The Unabhabgiger Finanzsenat Aubenstelle Wien stayed those proceedings and to referred the following questions to the Court of Justice of the European Communities for a preliminary ruling: (1) whether the first paragraph of art 13 of the protocol precluded the taxation, in the member states, of the salaries, wages and emoluments which the Communities paid to their officials and other servants only if the European Communities exercised their right of taxation; (2) whether the second paragraph of art 16 precluded the taxation, in the member states, of the salaries, wages and emoluments which the Communities paid to their officials and other servants only if those officials or other servants were listed in a communication within the meaning of that article; and (3) whether a communication, forwarded on the basis of art 16, automatically entitled the tax authorities of the member state to exercise the national right of taxation in respect of officials and other servants not listed in that communication and thus in respect of those servants whom the European Communities regard as local staff.
Held - For the purposes of applying arts 13 and 16 of the Protocol on the Privileges and Immunities of the European Communities, the decision of a Community institution, defining the status of one of its servants and determining his conditions of employment, was binding on national judicial and administrative authorities, so that they could not make an independent classification of the employment relationship in question.
