{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-275-25","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-275-25)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-15","fingerprint":"ewai:eu:8d311e","proof":"sha256:cc7234673ca649069971ea77b228488124558babcf7cd67a3eadee57f6f5f522","jurisdiction":"eu","lang":"en","publisher":"NovaCopilot by ExploreWorld Legal","terms":"https://legal.exploreworldai.com/om"},"brand_source":"Source: NovaCopilot","item":{"schema_version":"1.0.0","id":"eu:c-275-25","jurisdiction":"eu","lang":"en","brand_source":"Source: NovaCopilot","brand":{"product":"NovaCopilot","platform":"ExploreWorldAI","infrastructure":"ExploreWorld Legal","infrastructure_url":"legal.exploreworldai.com","legal_entity":"Valkiv Ventures AB","permanent_url":"https://legal.exploreworldai.com/novacopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","license":"https://legal.exploreworldai.com/licensvillkor"},"sections":[{"title":"Front matter","paragraphs":["para_1","para_2","para_3","para_4","para_5","para_6","para_7","para_8","para_9","para_10","para_11","para_12","para_13","para_14","para_15","para_16","para_17","para_18","para_19","para_20"],"kind":"front_matter"},{"title":"Judgment","paragraphs":["para_21","para_22","para_23"],"kind":"assessment"},{"title":"Legal context","paragraphs":["para_24"],"kind":"legal_framework"},{"title":"European Union law","paragraphs":["para_25","para_26","para_27","para_28","para_29","para_30","para_31","para_32","para_33","para_34","para_35","para_36","para_37","para_38","para_39","para_40","para_41","para_42","para_43","para_44"],"kind":"legal_framework"},{"title":"Law on inheritance and gift tax","paragraphs":["para_45","para_46","para_47","para_48","para_49","para_50","para_51","para_52","para_53","para_54","para_55","para_56","para_57","para_58","para_59","para_60","para_61","para_62","para_63","para_64"],"kind":"legal_framework"},{"title":"Tax Code","paragraphs":["para_65","para_66","para_67","para_68","para_69"],"kind":"legal_framework"},{"title":"The dispute in the main proceedings and the questions referred for a preliminary ruling","paragraphs":["para_70","para_71","para_72","para_73","para_74","para_75","para_76","para_77","para_78","para_79","para_80","para_81","para_82","para_83","para_84","para_85","para_86"],"kind":"facts"},{"title":"Consideration of the questions referred","paragraphs":["para_87"],"kind":"questions"},{"title":"The first question","paragraphs":["para_88","para_89","para_90","para_91","para_92","para_93","para_94","para_95","para_96","para_97","para_98","para_99","para_100","para_101","para_102","para_103","para_104","para_105","para_106","para_107","para_108","para_109","para_110","para_111","para_112","para_113","para_114","para_115","para_116","para_117"],"kind":"assessment"},{"title":"The second question","paragraphs":["para_118","para_119","para_120","para_121","para_122","para_123","para_124","para_125","para_126","para_127","para_128","para_129","para_130","para_131","para_132","para_133","para_134","para_135","para_136","para_137","para_138","para_139","para_140","para_141","para_142"],"kind":"assessment"},{"title":"Costs","paragraphs":["para_143","para_144"],"kind":"costs"},{"title":"On those grounds, the Court (First Chamber) hereby rules:","paragraphs":["para_145","para_146","para_147","para_148","para_149","para_150"],"kind":"operative"}],"paragraphs":[{"text":"Provisional text","paragraph_id":"para_1"},{"text":"JUDGMENT OF THE COURT (First Chamber)","paragraph_id":"para_2"},{"text":"15 October 2026 ( * )","paragraph_id":"para_3"},{"text":"( Reference for a preliminary ruling – Privileges and immunities of the European Union – Article 343 TFEU – Protocol (No 7) on the privileges and immunities of the European Union – Officials and other servants of the European Union – Article 12 – Exemption from national taxes – Gift tax – First para …","paragraph_id":"para_4"},{"text":"In Case C‑275/25 [Kolwager], ( i )","paragraph_id":"para_5"},{"text":"REQUEST for a preliminary ruling under Article 267 TFEU from the Bundesfinanzhof (Federal Fiscal Court, Germany), made by decision of 20 November 2024, received at the Court on 9 April 2025, in the proceedings","paragraph_id":"para_6"},{"text":"Finanzamt B","paragraph_id":"para_7"},{"text":"v","paragraph_id":"para_8"},{"text":"A,","paragraph_id":"para_9"},{"text":"THE COURT (First Chamber),","paragraph_id":"para_10"},{"text":"composed of F. Biltgen, President of the Chamber, S. Gervasoni (Rapporteur), A. Kumin, I. Ziemele, and M. Bošnjak, Judges,","paragraph_id":"para_11"},{"text":"Advocate General: N. Emiliou,","paragraph_id":"para_12"},{"text":"Registrar: V. Di Bucci,","paragraph_id":"para_13"},{"text":"having regard to the written procedure,","paragraph_id":"para_14"},{"text":"after considering the observations submitted on behalf of:","paragraph_id":"para_15"},{"text":"–        A, by D. Salm, Rechtsanwalt,","paragraph_id":"para_16"},{"text":"–        the German Government, by J. Möller and P.‑L. Krüger, acting as Agents,","paragraph_id":"para_17"},{"text":"–        the European Commission, by M. Heller and L. Hohenecker, acting as Agents,","paragraph_id":"para_18"},{"text":"after hearing the Opinion of the Advocate General at the sitting on 23 April 2026,","paragraph_id":"para_19"},{"text":"gives the following","paragraph_id":"para_20"},{"text":"Judgment","paragraph_id":"para_21"},{"text":"1         This request for a preliminary ruling concerns the interpretation of the first sentence of the first paragraph of Article 13 of Protocol (No 7) on the privileges and immunities of the European Union (OJ 2012 C 326, p. 266) (‘Protocol No 7’).","paragraph_id":"para_22"},{"text":"2         The request has been made in proceedings between A, a member of staff of the European Investment Bank (EIB), and Finanzamt B (Tax Office, Germany; ‘the tax authority’), concerning the payment of gift tax in Germany.","paragraph_id":"para_23"},{"text":"Legal context","paragraph_id":"para_24"},{"text":"European Union law","paragraph_id":"para_25"},{"text":"FEU Treaty","paragraph_id":"para_26"},{"text":"3         Article 343 TFEU provides:","paragraph_id":"para_27"},{"text":"‘The [European] Union shall enjoy in the territories of the Member States such privileges and immunities as are necessary for the performance of its tasks, under the conditions laid down in the Protocol of 8 April 1965 on the privileges and immunities of the European Union. The same shall apply to the European Central Bank and the European Investment Bank.’","paragraph_id":"para_28"},{"text":"Protocol No 7","paragraph_id":"para_29"},{"text":"4         Protocol No 7 contains a single recital, worded as follows:","paragraph_id":"para_30"},{"text":"‘Considering that, in accordance with Article 343 of the Treaty on the Functioning of the European Union and Article 191 of the Treaty establishing the European Atomic Energy Community (“EAEC”), the European Union and the EAEC shall enjoy in the territories of the Member States such privileges and immunities as are necessary for the performance of their tasks.’","paragraph_id":"para_31"},{"text":"5         Under Article 12 of that protocol:","paragraph_id":"para_32"},{"text":"‘Officials and other servants of the Union shall be liable to a tax for the benefit of the Union on salaries, wages and emoluments paid to them by the Union, in accordance with the conditions and procedure laid down by the European Parliament and the Council [of the European Union], acting by means of regulations in accordance with the ordinary legislative procedure and after consultation of the institutions concerned.","paragraph_id":"para_33"},{"text":"They shall be exempt from national taxes on salaries, wages and emoluments paid by the Union.’","paragraph_id":"para_34"},{"text":"6         Article 13 of that protocol provides:","paragraph_id":"para_35"},{"text":"‘In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of …","paragraph_id":"para_36"},{"text":"Movable property belonging to persons referred to in the preceding paragraph and situated in the territory of the country where they are staying shall be exempt from death duties in that country; such property shall, for the assessment of such duty, be considered as being in the country of domicile for tax purposes, subject to the rights of third countries and to the possible application of provisions of international conventions on double taxation.","paragraph_id":"para_37"},{"text":"Any domicile acquired solely by reason of the performance of duties in the service of other international organisations shall not be taken into consideration in applying the provisions of this Article.’","paragraph_id":"para_38"},{"text":"7         Article 17 of that protocol is worded as follows:","paragraph_id":"para_39"},{"text":"‘Privileges, immunities and facilities shall be accorded to officials and other servants of the Union solely in the interests of the Union.","paragraph_id":"para_40"},{"text":"…’","paragraph_id":"para_41"},{"text":"8         The first paragraph of Article 21 of Protocol No 7 provides:","paragraph_id":"para_42"},{"text":"‘This Protocol shall also apply to the European Investment Bank, to the members of its organs, to its staff and to the representatives of the Member States taking part in its activities, …’","paragraph_id":"para_43"},{"text":"German law","paragraph_id":"para_44"},{"text":"Law on inheritance and gift tax","paragraph_id":"para_45"},{"text":"9         The Erbschaft- und Schenkungsteuergesetz (Law on inheritance and gift tax), as published on 27 February 1997 (BGBl I, 1997, p. 378), in the version applicable to the dispute in the main proceedings, provides, in Paragraph 1 thereof, entitled ‘Taxable transactions’:","paragraph_id":"para_46"},{"text":"‘(1)      Inheritance tax (gift tax) shall apply to:","paragraph_id":"para_47"},{"text":"1.      acquisitions on death;","paragraph_id":"para_48"},{"text":"2.      gifts inter vivos ;","paragraph_id":"para_49"},{"text":"…","paragraph_id":"para_50"},{"text":"(2)      Unless provided otherwise, the provisions of this Law relating to the acquisition of assets on death shall apply also to gifts and restricted gifts …’","paragraph_id":"para_51"},{"text":"10       Paragraph 2 of that law, entitled ‘Personal liability to tax’, provides:","paragraph_id":"para_52"},{"text":"‘(1)      Liability to tax arises","paragraph_id":"para_53"},{"text":"1.      in the cases referred to in Paragraph 1(1)(1) to (3) in relation to the entirety of the transferred assets (unlimited tax liability), where the deceased, on the date of death, the donor, on the date of making the gift, or the acquirer, on the date on which the tax becomes chargeable (Paragraph 9), is a resident ( Inländer ). The following shall be deemed residents:","paragraph_id":"para_54"},{"text":"(a)      natural persons having a domicile or their habitual residence in Germany …’","paragraph_id":"para_55"},{"text":"11       Paragraph 7 of that law, entitled ‘Gifts inter vivos ’, provides:","paragraph_id":"para_56"},{"text":"‘(1)      The following shall be considered to be gifts inter vivos :","paragraph_id":"para_57"},{"text":"1.      any transfer made between living persons, provided that the recipient is enriched at the donor’s expense;","paragraph_id":"para_58"},{"text":"…’","paragraph_id":"para_59"},{"text":"12       Paragraph 9 of that law, entitled ‘Chargeability of tax’, is worded as follows:","paragraph_id":"para_60"},{"text":"‘(1)      Tax shall become chargeable:","paragraph_id":"para_61"},{"text":"1.      in the case of transfers on death, on the death of the testator, …","paragraph_id":"para_62"},{"text":"2.      in the case of gifts inter vivos , at the time the gift is made;","paragraph_id":"para_63"},{"text":"…’","paragraph_id":"para_64"},{"text":"Tax Code","paragraph_id":"para_65"},{"text":"13       The Abgabenordnung (Tax Code), as published on 1 October 2002 (BGBl I, 2002, p. 3866, corrected by BGBl I, 2003, p. 61), in the version applicable to the dispute in the main proceedings, provides, in Paragraph 8 thereof, entitled ‘Domicile’:","paragraph_id":"para_66"},{"text":"‘A person shall be domiciled where he or she occupies a dwelling under circumstances that indicate that that person will maintain and use that dwelling.’","paragraph_id":"para_67"},{"text":"14       Paragraph 9 of that code, entitled ‘Habitual residence’, provides:","paragraph_id":"para_68"},{"text":"‘A person shall have his or her habitual residence in the place where he or she stays in circumstances that indicate that that person is not merely temporarily staying in that place or that area. A continuous stay of more than six months shall always and from the outset be regarded as habitual resid …","paragraph_id":"para_69"},{"text":"The dispute in the main proceedings and the questions referred for a preliminary ruling","paragraph_id":"para_70"},{"text":"15       A has been a member of staff of the EIB since 1995, when he moved his residence from Austria to Luxembourg in order to take up his duties at that body. After his marriage in 2010, he moved once more, in order to live with his spouse in Germany. At the same time, he continued to use his flat in Luxembourg.","paragraph_id":"para_71"},{"text":"16       In 2013, he received from his brother, who resides in Austria, a gift in the amount of EUR 300 000.","paragraph_id":"para_72"},{"text":"17       By a decision of 13 April 2017, the German tax authority set the amount of tax payable by A on that gift at EUR 56 000.","paragraph_id":"para_73"},{"text":"18       The administrative appeal brought by A against that decision, in which he relied on the first sentence of the first paragraph of Article 13 of Protocol No 7 and claimed that he should be treated as if his domicile for tax purposes were exclusively situated in Austria, was rejected by a deci …","paragraph_id":"para_74"},{"text":"19       By a judgment of 16 September 2021, the Finanzgericht Rheinland-Pfalz (Fiscal Court, Rhineland-Palatinate, Germany) upheld the action that had been brought by A, on the ground that the criterion set out in the first sentence of the first paragraph of Article 13 of Protocol No 7, relating to …","paragraph_id":"para_75"},{"text":"20       The German tax authority brought an appeal on a point of law ( Revision ) before the Bundesfinanzhof (Federal Fiscal Court, Germany), which is the referring court, alleging an infringement of the first sentence of the first paragraph of Article 13 of Protocol No 7. That authority submits th …","paragraph_id":"para_76"},{"text":"21       The referring court considers it possible that gift tax may come within the scope of the first sentence of the first paragraph of Article 13 of Protocol No 7, but has, at the same time, doubts in that respect.","paragraph_id":"para_77"},{"text":"22       According to that court, if that provision applied to gift tax, A could be regarded as not having a domicile for tax purposes in Germany in respect of that tax. That would be the case if that provision had to be interpreted as meaning that, apart from his domicile for tax purposes in the Me …","paragraph_id":"para_78"},{"text":"23       That is why the referring court considers it necessary, first, to clarify whether the first sentence of the first paragraph of Article 13 of Protocol No 7 applies to gift tax.","paragraph_id":"para_79"},{"text":"24       That court observes that gift tax is not expressly referred to in that provision, unlike income tax, wealth tax and death duties. It also points out that German law treats gift tax as an independent type of tax which, moreover, differs from income tax, wealth tax and death duties, and that those differences militate against its inclusion in the material scope of the first sentence of the first paragraph of Article 13 of Protocol No 7.","paragraph_id":"para_80"},{"text":"25       Nevertheless, the referring court acknowledges that gift tax could be equated with income tax, as referred to in the first sentence of the first paragraph of Article 13 of Protocol No 7, since it taxes enrichment on the part of the recipient. According to that court, some Member States, such as the Kingdom of Denmark, the Republic of Estonia, the Republic of Lithuania and the Czech Republic, apply income tax to gifts.","paragraph_id":"para_81"},{"text":"26       The referring court considers that gift tax could also be equated with death duties within the meaning of the first sentence of the first paragraph of Article 13 of Protocol No 7. That tax constitutes the necessary complement to death duties, since it would be easy to circumvent those dutie …","paragraph_id":"para_82"},{"text":"27       In the event that the first sentence of the first paragraph of Article 13 of Protocol No 7 applies to gift tax, the referring court asks, in the second place, whether that provision precludes an official of the European Union who, solely by reason of the performance of his or her duties in …","paragraph_id":"para_83"},{"text":"28       In those circumstances the Bundesfinanzhof (Federal Fiscal Court) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:","paragraph_id":"para_84"},{"text":"‘(1)      Does [the first sentence of the first paragraph of Article 13 of Protocol No 7] apply to the levying of gift tax?","paragraph_id":"para_85"},{"text":"(2)      If the first question referred is answered in the affirmative: Does that provision preclude an official or other servant of the [European] 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 perfo …","paragraph_id":"para_86"},{"text":"Consideration of the questions referred","paragraph_id":"para_87"},{"text":"The first question","paragraph_id":"para_88"},{"text":"29       By its first question, the referring court asks, in essence, whether the first sentence of the first paragraph of Article 13 of Protocol No 7 must be interpreted as applying to a tax on gifts.","paragraph_id":"para_89"},{"text":"30       As a preliminary point, it must be recalled that, in accordance with the Court’s settled case-law, in interpreting a provision of EU law, it is necessary to consider its wording, the context in which it occurs and the objectives pursued by the rules of which it is part (judgments of 17 November 1983, Merck , 292/82, EU:C:1983:335, paragraph 12, and of 1 August 2025, Alace and Canpelli , C‑758/24 and C‑759/24, EU:C:2025:591, paragraph 91).","paragraph_id":"para_90"},{"text":"31       In the first place, under the first sentence of the first paragraph of Article 13 of Protocol No 7, ‘in the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, official …","paragraph_id":"para_91"},{"text":"32       It is clear from its wording that that provision distinguishes between, on the one hand, the domicile for tax purposes of officials and other servants of the European Union, which they are deemed to have maintained in the Member State in which that domicile was established at the time of th …","paragraph_id":"para_92"},{"text":"33       Thus, under that provision, despite their establishment in a Member State other than their State of origin, the officials and other servants of the European Union who have established themselves in the territory of that other Member State solely by reason of the performance of their duties in the service of the European Union are to maintain their domicile for tax purposes in their State of origin in the application of income tax, wealth tax and death duties.","paragraph_id":"para_93"},{"text":"34       It must be stated that gift tax is not referred to in the first sentence of the first paragraph of Article 13 of Protocol No 7, which expressly refers to only three categories of tax, namely income tax, wealth tax and death duties, without defining them.","paragraph_id":"para_94"},{"text":"35       In that regard, the German Government submits that the concepts of income tax, wealth tax and death duties should be defined by reference to national law.","paragraph_id":"para_95"},{"text":"36       It is true that the Court held that the income tax payable in the State of origin of an official on the basis of the rental value of the home which that official owned in the State of residence had to be determined according to the criteria of the national law of the State of origin (see, t …","paragraph_id":"para_96"},{"text":"37       Such an interpretation would be incompatible with the need to ensure the uniform application of the tax regime for officials and other servants of the European Union established by Protocol No 7 (see, to that effect, judgment of 17 June 1993, X , C‑88/92, EU:C:1993:246, paragraph 14).","paragraph_id":"para_97"},{"text":"38       First, such an interpretation would make the scope of the first sentence of the first paragraph of Article 13 of Protocol No 7 dependent on the specific definitions of the various categories of tax adopted by national law. Depending on whether or not the concepts of income tax, wealth tax a …","paragraph_id":"para_98"},{"text":"39       Second, such an interpretation would introduce, when applying the first sentence of the first paragraph of Article 13 of Protocol No 7, uncertainty liable to give rise to conflicts of jurisdiction in tax matters, leaving open the question whether the concepts of income tax, wealth tax and d …","paragraph_id":"para_99"},{"text":"40       It follows from the foregoing that the concepts of income tax, wealth tax and death duties, within the meaning of the first sentence of the first paragraph of Article 13 of Protocol No 7, constitute autonomous concepts of EU law that must be interpreted uniformly, irrespective of characterisation in the Member States (see, by analogy, judgment of 20 January 2021, Finanzamt Saarbrücken , C‑288/19, EU:C:2021:32, paragraph 39).","paragraph_id":"para_100"},{"text":"41       It is true that, as has already been pointed out in paragraph 34 above, the wording of the first sentence of the first paragraph of Article 13 of Protocol No 7 does not contain any definition of those concepts. It is nevertheless apparent from the scheme of that provision, as has also been …","paragraph_id":"para_101"},{"text":"42       As regards, in the second place, the context in which that provision occurs and the objectives pursued by Protocol No 7, it is clear, first, from Article 343 TFEU, recalled in the single recital of that protocol, that that protocol confers on the European Union ‘such privileges and immunities as are necessary for the performance of its tasks’.","paragraph_id":"para_102"},{"text":"43       It follows that the privileges, immunities and facilities enjoyed by officials and other servants of the European Union must be interpreted in the sense most favourable to the performance by the European Union of its tasks.","paragraph_id":"para_103"},{"text":"44       In that regard, it is in the interest of the European Union, in order to make it attractive for officials and other servants to enter the service, that clear rules make it possible to overcome the administrative difficulties inherent in the mobility between Member States which recruitment b …","paragraph_id":"para_104"},{"text":"45       Excluding gift tax from the scope of the first sentence of the first paragraph of Article 13 of Protocol No 7 would lead to officials and other servants of the European Union who have left their State of origin in order to enter the service of the European Union having two domiciles for tax …","paragraph_id":"para_105"},{"text":"46       Moreover, the determination of that second domicile for tax purposes could prove to be more complex. Under the first sentence of the first paragraph of Article 13 of Protocol No 7, the maintenance of the domicile for tax purposes of the official or other servant of the European Union in his …","paragraph_id":"para_106"},{"text":"47       An interpretation of the first sentence of the first paragraph of Article 13 of Protocol No 7 that is so complex and uncertain in its outcome, and that is not, moreover, supported by the scheme of that provision, would run counter to the objective pursued, in the interests of the European U …","paragraph_id":"para_107"},{"text":"48       Second, it is clear from Article 17 of Protocol No 7 that ‘privileges, immunities and facilities shall be accorded to officials and other servants of the Union solely in the interests of the Union’.","paragraph_id":"para_108"},{"text":"49       It follows from that article that the privileges, immunities and facilities provided for by that protocol, since they are accorded neither in the interests of the officials and other servants of the European Union nor in the interests of the Member States, should be interpreted as being neutral in relation to the interests of both.","paragraph_id":"para_109"},{"text":"50       Consequently, the rule set out in the first sentence of the first paragraph of Article 13 of Protocol No 7 does not grant a fiscal advantage, as the Advocate General observed, in essence, in points 40 and 41 of his Opinion, either to the officials and other servants of the European Union or …","paragraph_id":"para_110"},{"text":"51       By contrast, an interpretation of the first sentence of the first paragraph of Article 13 of Protocol No 7 to the effect that gift tax is excluded from the categories of tax in respect of which that article provides that domicile for tax purposes is to be maintained in the State of origin would run counter to the objective of neutrality referred to in paragraph 49 above.","paragraph_id":"para_111"},{"text":"52       First, the transfer of domicile for tax purposes for the purpose of levying gift tax in the State of residence would be fiscally advantageous for some officials and other servants of the European Union and disadvantageous for others, depending on the gift tax regime applicable in the State …","paragraph_id":"para_112"},{"text":"53       Third, the effectiveness of the first sentence of the first paragraph of Article 13 of Protocol No 7 would be partially undermined if that provision were to be interpreted as not applying to gift tax. According to such an interpretation, officials and other servants of the European Union wh …","paragraph_id":"para_113"},{"text":"54       In those circumstances, there would be a risk of death duties being circumvented by means of a gift, should the duties applicable to that gift in the State of residence be more advantageous than the death duties applicable in the State of origin.","paragraph_id":"para_114"},{"text":"55       That possibility would undermine the effectiveness of the first sentence of the first paragraph of Article 13 of Protocol No 7 inasmuch as that provision maintains domicile for tax purposes in the State of origin for the purpose of levying death duties.","paragraph_id":"para_115"},{"text":"56       As the Advocate General observed, in essence, in point 45 of his Opinion, interpreting the first sentence of the first paragraph of Article 13 of Protocol No 7 as maintaining the domicile for tax purposes of officials and other servants of the European Union also in respect of the levying o …","paragraph_id":"para_116"},{"text":"57       In the light of the foregoing considerations, the answer to the first question is that the first sentence of the first paragraph of Article 13 of Protocol No 7 must be interpreted as applying to a tax on gifts.","paragraph_id":"para_117"},{"text":"The second question","paragraph_id":"para_118"},{"text":"58       Should the first question be answered in the affirmative, the referring court asks, by its second question, whether the first sentence of the first paragraph of Article 13 of Protocol No 7 precludes ‘an official or other servant of the [European] Union who establishes his or her residence i …","paragraph_id":"para_119"},{"text":"59       According to settled case-law, in the procedure laid down by Article 267 TFEU providing for cooperation between national courts and the Court of Justice, it is for the latter to provide the national court with an answer which will be of use to it and enable it to decide the case before it. …","paragraph_id":"para_120"},{"text":"60       In that regard, it must be noted that the referring court points to a possibility, in its second question, that an official or other servant of the European Union coming within the scope of the first sentence of the first paragraph of Article 13 of Protocol No 7 may have, in addition to his …","paragraph_id":"para_121"},{"text":"61       However, as is clear from the wording of the first sentence of the first paragraph of Article 13 of Protocol No 7, which uses the term domicile for tax purposes in the singular, officials and other servants of the European Union who, by reason of the performance of their duties, leave their …","paragraph_id":"para_122"},{"text":"62       It follows that, in accordance with the first sentence of the first paragraph of Article 13 of Protocol No 7, it cannot be considered that A has, in addition to his domicile for tax purposes in his State of origin, an additional domicile for tax purposes in the State of residence, in the present case Germany.","paragraph_id":"para_123"},{"text":"63       Furthermore, the referring court notes that, under the first sentence of the first paragraph of Article 13 of Protocol No 7, the application of that provision to an official or other servant of the European Union is subject to the condition that that person has established his or her reside …","paragraph_id":"para_124"},{"text":"64       In the light of the foregoing observations, it is necessary to reformulate the second question, in order to provide an answer that is of use to the referring court.","paragraph_id":"para_125"},{"text":"65       By that question, the referring court asks, in essence, whether the first sentence of the first paragraph of Article 13 of Protocol No 7 must be interpreted as meaning that an official or other servant of the European Union who, in order to perform his or her duties, established his or her …","paragraph_id":"para_126"},{"text":"66       In the first place, it must be noted that a clear and unequivocal answer to the second question cannot be inferred from the wording of the first sentence of the first paragraph of Article 13 of Protocol No 7 alone. Although that provision expressly provides that the establishment in a Membe …","paragraph_id":"para_127"},{"text":"67       According to the first of those interpretations, the first sentence of the first paragraph of Article 13 of Protocol No 7 could be read as applying to officials and other servants of the European Union on the condition that they establish their place of residence solely in the Member State …","paragraph_id":"para_128"},{"text":"68       According to the second of those interpretations, the reason for the establishment in a Member State other than the State of origin, referred to in the first sentence of the first paragraph of Article 13 of Protocol No 7, relates only to the decision of the official or other servant to move …","paragraph_id":"para_129"},{"text":"69       In so far as the wording of the first sentence of the first paragraph of Article 13 of Protocol No 7 alone does not provide any guidance in favour of either of the abovementioned interpretations, it is necessary to examine, in the second place, the context in which that provision occurs.","paragraph_id":"para_130"},{"text":"70       In that regard, it is clear, first, from Article 17 of Protocol No 7 that the rules of that protocol are laid down solely in the interest of the European Union. Second, Articles 12 and 13 of Protocol No 7 establish a division of taxation powers between the European Union, the State where th …","paragraph_id":"para_131"},{"text":"71       However, that would be the case if the official or other servant could, for personal reasons, move his or her residence to a Member State other than the State in which he or she performs his or her duties in the service of the European Union and establish his or her domicile for tax purposes there, thereby choosing a different domicile for tax purposes from that of his or her State of origin, even though those duties have not ended.","paragraph_id":"para_132"},{"text":"72       Consequently, the context in which the first sentence of the first paragraph of Article 13 of Protocol No 7 occurs, as interpreted by the Court, permits the inference that the reason for establishing residence in a Member State other than the State of origin, as referred to in that provisio …","paragraph_id":"para_133"},{"text":"73       In the third place, that interpretation is supported by the objective of the first sentence of the first paragraph of Article 13 of Protocol No 7, recalled in paragraph 47 above, which is to make it possible to determine in a simple and predictable manner the tax situation of officials and …","paragraph_id":"para_134"},{"text":"74       It would run counter to that objective if the reason for establishing residence in a Member State other than the State of origin, namely the performance of duties in the service of the European Union, referred to in the first sentence of the first paragraph of Article 13 of Protocol No 7, w …","paragraph_id":"para_135"},{"text":"75       The choice of residence is generally the result of multiple considerations, which are not only professional but also economic, personal and family considerations, and which reflect a set of preferences and constraints.","paragraph_id":"para_136"},{"text":"76       While officials or other servants, when leaving their State of origin in order to enter the service of the European Union, most often reside in the Member State in which they perform their duties, they might also be compelled or might choose to establish or move the centre of their family interests to a Member State other than that in which they perform their duties.","paragraph_id":"para_137"},{"text":"77       Even assuming that the wording of the first sentence of the first paragraph of Article 13 of Protocol No 7 allowed the qualification referred to in paragraph 67 above, with the result that the performance of duties in the service of the European Union would be only the determining, and not …","paragraph_id":"para_138"},{"text":"78       By contrast, the interpretation of the first sentence of the first paragraph of Article 13 of Protocol No 7 according to which that provision is applicable to officials and other servants of the European Union who move their residence to a Member State other than their State of origin solel …","paragraph_id":"para_139"},{"text":"79       According to that interpretation, the officials and other servants of the European Union maintain their domicile for tax purposes in their State of origin, irrespective of their potential choice to establish their residence in, or subsequently to move it to, a Member State other than that i …","paragraph_id":"para_140"},{"text":"80       It must be borne in mind, however, that the choice of residence by officials and other servants of the European Union is circumscribed, in particular, by Article 20 of the Staff Regulations of Officials of the European Union, which requires an official of the European Union to ‘reside eithe …","paragraph_id":"para_141"},{"text":"81       In the light of the foregoing considerations, the answer to the second question is that the first sentence of the first paragraph of Article 13 of Protocol No 7 must be interpreted as meaning that an official or other servant of the European Union who, in order to perform his or her duties, …","paragraph_id":"para_142"},{"text":"Costs","paragraph_id":"para_143"},{"text":"82       Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the referring court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.","paragraph_id":"para_144"},{"text":"On those grounds, the Court (First Chamber) hereby rules:","paragraph_id":"para_145"},{"text":"1.       The first sentence of the first paragraph of Article 13 of Protocol (No 7) on the privileges and immunities of the European Union must be interpreted as applying to a tax on gifts.","paragraph_id":"para_146"},{"text":"2.       The first sentence of the first paragraph of Article 13 of Protocol (No 7) on the privileges and immunities of the European Union must be interpreted as meaning that an official or other servant of the European Union who, in order to perform his or her duties, established his or her residen …","paragraph_id":"para_147"},{"text":"[Signatures]","paragraph_id":"para_148"},{"text":"*       Language of the case: German.","paragraph_id":"para_149"},{"text":"i       The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.","paragraph_id":"para_150"}],"operative_part":"On those grounds, the Court (First Chamber) hereby rules:\n\n1.       The first sentence of the first paragraph of Article 13 of Protocol (No 7) on the privileges and immunities of the European Union must be interpreted as applying to a tax on gifts.\n\n2.       The first sentence of the first paragraph …","word_count":7861,"cites":["C-758/24","C-759/24","C-263/91","C-88/92","C-288/19","C-158/25"],"cited_by":[],"sha256":"4cc0f91ca0342bb819f88a783b83c8adb0afa15fcc9e0e05e4908dc5cd38dc2d","source_url":"https://publications.europa.eu/resource/celex/62025CJ0275","fetched_at":"2026-10-15T15:46:10.889+00:00","canonical":"https://legal.exploreworldai.com/ai/judgments/eu/c-275-25","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-275-25","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-275-25","changes":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/changes","agent":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-275-25","verification":{"stored_sha256":"4cc0f91ca0342bb819f88a783b83c8adb0afa15fcc9e0e05e4908dc5cd38dc2d","recomputed_sha256":"4cc0f91ca0342bb819f88a783b83c8adb0afa15fcc9e0e05e4908dc5cd38dc2d","intact":true,"checked_at":"2026-10-15T21:34:33.436Z"}},"hash":"sha256:cc7234673ca649069971ea77b228488124558babcf7cd67a3eadee57f6f5f522","version":"legal-2026-10-15","expires":"2026-10-16T00:00:00.000Z","dependency":{"index_version":"legal-2026-10-15+legal-2026-10-15+2026-10-15T21:23:53","content_hash":"sha256:cc7234673ca649069971ea77b228488124558babcf7cd67a3eadee57f6f5f522","revalidate_after":"2026-10-15T22:34:34.029Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-275-25","follow":[{"rel":"risk","href":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-275-25"},{"rel":"relations","href":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-275-25"},{"rel":"agent","href":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-275-25"},{"rel":"obligations","href":"https://legal.exploreworldai.com/api/public/v1/obligation-chain"},{"rel":"changes","href":"https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=eu"}],"disclaimer":"Source reference with official identifier. 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