Judgment — ECLI:EU:C:2011:529
Date: 2011-07-28
Language of the case: Finnish
Court formation: Fifth Chamber
Subject matter: Privileges and immunities
Procedure: Reference for a preliminary ruling
Origin: Finland

Summary of the Judgment Privileges and immunities of the European Communities – Officials and servants of the Communities – Domicile for tax purposes of the spouse of a European Union official not separately engaged in a gainful occupation (Protocol on the Privileges and Immunities of the European Communities, Art. 14, first para.) The first paragraph of Article 14 of the Protocol on the Privileges and Immunities of the European Communities 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. (see para. 22, operative part)