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Case C-682/22, Ministarstvo financija: Judgment of the Court (Tenth Chamber) of 23 November 2023 (request for a preliminary ruling from the Upravni sud u Zagrebu — Croatia) — LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (Reference for a preliminary ruling — Regulation (EC) No 1085/2006 — Assistance granted under the instrument for pre-accession assistance (IPA) — Regulation (EC) No 718/2007 — Article 7(1) and (3) — Conclusion of a framework agreement between the European Commission and the beneficiary country concerned — Rules for cooperation concerning the EU financial assistance granted to that beneficiary country — Taxes and fiscal charges — IPA framework agreement Albania-EC — Contract financed by the European Union — Expert having the status neither of an official nor of a member of staff of the European Union — Article 26(2)(c) — Tax exemption in Albania — Tax residence in Croatia — Income tax in Croatia)
ECLI:EU:UNKNOWN:62022CA0682
62022CA0682
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Official Journal of the European Union
Series C
C/2024/616
15.1.2024
(Case C-682/22, (1) Ministarstvo financija)
(Reference for a preliminary ruling - Regulation (EC) No 1085/2006 - Assistance granted under the instrument for pre-accession assistance (IPA) - Regulation (EC) No 718/2007 - Article 7(1) and (3) - Conclusion of a framework agreement between the European Commission and the beneficiary country concerned - Rules for cooperation concerning the EU financial assistance granted to that beneficiary country - Taxes and fiscal charges - IPA framework agreement Albania-EC - Contract financed by the European Union - Expert having the status neither of an official nor of a member of staff of the European Union - Article 26(2)(c) - Tax exemption in Albania - Tax residence in Croatia - Income tax in Croatia)
(C/2024/616)
Language of the case: Croatian
Referring court
Parties to the main proceedings
Applicant: LM
Defendant: Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak
Operative part of the judgment
Article 26(2)(c) of the Framework Agreement of 18 October 2007 between the Government of the Republic of Albania and the Commission of the European Communities on the rules for co-operation concerning EC-financial assistance to the Republic of Albania in the framework of the implementation of the assistance under the instrument for pre-accession assistance (IPA) must be interpreted as not precluding legislation of a Member State that provides for the taxation, by way of income tax, of sums received by a tax resident of that Member State, who is neither an official nor a member of staff of the European Union, for tasks carried out in Albania under the IPA.
ELI: http://data.europa.eu/eli/C/2024/616/oj
ISSN 1977-091X (electronic edition)
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Language of the case: Croatian.