I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
EN
C series
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(C/2025/3634)
Language of the case: German
Defendant and appellant on a point of law: Finanzamt B
Applicant and respondent on a point of law: A
Does the first sentence of the first paragraph of Article 13 of Protocol (No 7) on the privileges and immunities of the European Union (2) apply to the levying of gift tax?
If the first question referred is answered in the affirmative: Does that provision preclude an official or other servant of the Union who establishes his or her residence in the territory of a Member State other than his or her Member State of origin solely by reason of the performance of his or her duties in the service of the Union from establishing an additional domicile for tax purposes in a Member State other than the State in which he or she performs his or her duties if, at the same time, he or she retains an actual residence in the State in which he or she performs his or her duties?
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The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
(2) OJ 2012 C 326, p. 266.
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ELI: http://data.europa.eu/eli/C/2025/3634/oj
ISSN 1977-091X (electronic edition)
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