Case C‑690/15
Wenceslas de Lobkowicz
v
Ministère des Finances et des Comptes publics
(Request for a preliminary ruling
from the cour administrative d’appel de Douai)
(Reference for a preliminary ruling — Officials of the European Union — Staff Regulations — Compulsory affiliation to the social security scheme of the EU institutions — Real estate income received in a Member State — Liability to pay General Social Contribution, social levy and additional contributions under the law of a Member State — Participating in the funding of the social security scheme of that Member State)
Summary — Judgment of the Court (Grand Chamber), 10 May 2017
1.        Questions referred for a preliminary ruling — Admissibility — Need to provide the Court with sufficient information on the factual and legislative context — Statement of the reasons for requiring an answer to the questions referred for a preliminary ruling
(Art. 267 TFEU; Rules of Procedure of the Court of Justice, Art. 94)
2.        Social security — Migrant workers — Power of the Member States to organise their social security schemes — Limits — Compliance with EU law — Rules governing the employment relationship of EU officials
(Arts 45 TFEU, 48 TFEU and 288 TFEU; Protocol on the privileges and immunities of the European Union, Art. 14; Staff Regulations of Officials, Arts 72(1), 73(1) and 83(2))
3.        Social security — Migrant workers — EU rules — Scope ratione personae — EU officials — Not included — Whether subject to the social security scheme of the Staff Regulations
(Arts 45 TFEU and 48 TFEU; Protocol on the privileges and immunities of the European Union, Art. 14 ; European Parliament and Council Regulation No 883/2004, Art. 2(1); Council Regulation No 1408/71, Art. 2(1))
4.        Privileges and immunities of the European Union — Officials and other servants of the European Union — Establishment by the EU legislature of the joint social security scheme of the European Union — National legislation providing for the income of an official to be subject to contributions and social levies for the national scheme — Unlawful
(Protocol on the privileges and immunities of the European Union, Art. 14)
1.      See the text of the decision.
(see paras 27-30)
2.      See the text of the decision.
(see paras 34, 39-44)
3.      See the text of the decision.
(see paras 35-38)
4.      Article 14 of Protocol (No 7) on the privileges and immunities of the European Union, annexed to the EU, FEU and EAEC Treaties, and the provisions of the Staff Regulations of Officials of the European Union on the joint social security scheme of the EU institutions must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides that income from real estate received in a Member State by an official of the European Union who has his or her domicile for tax purposes in that Member State is subject to contributions and social levies that are allocated for the funding of the social security scheme of that same Member State.
National legislation, such as that at issue in the main proceedings, which subjects the income of an EU official to contributions and social levies specifically allocated for the funding of the social security schemes of the Member State concerned, therefore infringes the exclusive competence of the European Union under Article 14 of the Protocol and the relevant provisions of the Staff Regulations, in particular those which prescribe mandatory contributions to the funding of a social security scheme by EU officials.
In addition, such legislation might interfere with the equal treatment of EU officials and, therefore, discourage employment within an EU institution, since some officials would be required to contribute to a national social security scheme in addition to the joint social security scheme of the EU institutions.
(see paras 46, 47, 49, operative part)