22.9.2012

Official Journal of the European Union

C 287/5

(Case C-558/10) (<span class="super">1</span>)

(Privileges and immunities of the European Communities - Exemption from national taxes on salaries paid by the European Union - Inclusion of income paid by the European Union in the calculation of the cap for wealth tax)

2012/C 287/07

Language of the case: French

Referring court

Parties to the main proceedings

Applicant: Michel Bourgès-Maunoury, Marie-Louise Heintz, wife of Mr Bourgès-Maunoury

Defendant: Direction des services fiscaux d’Eure-et-Loir

Re:

Reference for a preliminary ruling — Tribunal de grande instance de Chartres –Interpretation of the second paragraph of Article 13 of Chapter V of the Protocol on the privileges and immunities of the European Communities (OJ 1967, 152, p. 13) — Validity of national legislation providing that the entirety of a taxpayer’s income, including Community income, is to be taken into account in calculating the cap on wealth tax — Exemption from national taxes on remuneration paid by the Communities — Former officials of the European Communities

Operative part of the judgment

The second paragraph of Article 13 of the Protocol on the Privileges and Immunities of the European Communities, initially annexed to the Treaty establishing a single Council and a single Commission of the European Communities, and subsequently, under the Amsterdam Treaty, to the EC Treaty must be interpreted as meaning that it precludes national legislation such as that at issue in the main proceedings which takes account of the income, including the pensions and allowances on termination of service, paid by the European Union to its officials and other staff, or to its former officials and former staff, in calculating the cap on a tax such as the wealth tax.

(<span class="super">1</span>) OJ C 46, 12.2.2011.