Opinion of the Advocate General — ECLI:EU:C:2006:268
Date: 2006-04-27
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Privileges and immunities
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment 1. Privileges and immunities of the European Communities – Fiscal immunity of the Communities (Protocol on the Privileges and Immunities of the European Communities, Art. 3, third para.) 2. Privileges and immunities of the European Communities – Fiscal immunity of the Communities (Protocol on the Privileges and Immunities of the European Communities, Art. 3, second para.) 1. Duties such as the registration duties which must be paid following decisions of national courts and tribunals ordering payment of money or liquidation of securities do not amount merely to charges for public utility services within the meaning of the third paragraph of Article 3 of the Protocol on the Privileges and Immunities of the European Communities, according to which no exemption is to be granted in respect of taxes and dues which amount merely to charges for public utility services. (see para. 29, operative part 1) 2. The second paragraph of Article 3 of the Protocol on the Privileges and Immunities of the European Communities, which provides for the remission or refund of indirect taxes or sales taxes charged on property bought by the Communities for their official use, must be interpreted as meaning that duties such as the registration duties which must be paid following decisions of national courts and tribunals ordering payment of money or liquidation of securities do not fall within the scope of that provision. (see para. 44, operative part 2)