Official Journal of the European Union

C 298/8

(Case C-270/10)(1)

(Protocol on the Privileges and Immunities of the European Communities - Article 14, first paragraph - Determination of the domicile for tax purposes of the spouse of a European Union official - National legislation under which a person who has lived abroad for three years is no longer regarded as resident in the country and thus no longer subject to general tax liability)

2011/C 298/13

Language of the case: Finnish

Referring court

Party to the main proceedings

Applicant: Lotta Gistö

Re:

Reference for a preliminary ruling — Korkein hallinto-oikeus — Interpretation of Article 14 (now Article 13) of the Protocol on the Privileges and Immunities of the European Union — Fixing of the residence for tax purposes of officials of the European Union and their spouses not separately engaged in a gainful occupation in the Member State of origin — National legislation laying down a rule for nationals under which, after the expiry of three years from the end of the year in which the national left the country, he is no longer regarded as resident in the country and hence no longer has general tax liability as regards his income

Operative part of the judgment

The first paragraph of Article 14 of the Protocol on the Privileges and Immunities of the European Communities, originally annexed to the Treaty establishing a Single Council and a Single Commission of the European Communities and subsequently, by virtue of the Treaty of Amsterdam, to the EC Treaty, must be interpreted as meaning that the spouse of a person who, solely because that person enters the service of the European Union, establishes his residence in the territory of a Member State other than his Member State of domicile for tax purposes at the time when that person entered the service of the European Union is regarded as having maintained his domicile for tax purposes in the latter Member State if he is not separately engaged in a gainful occupation.

(1)

OJ C 221, 14.8.2010.