Case C-682/22, Ministarstvo financija: Judgment of the Court (Tenth Chamber) of 23 November 2023 (request for a preliminary ruling from the Upravni sud u Zagrebu — Croatia) — LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (Reference for a preliminary ruling — Regulation (EC) No 1085/2006 — Assistance granted under the instrument for pre-accession assistance (IPA) — Regulation (EC) No 718/2007 — Article 7(1) and (3) — Conclusion of a framework agreement between the European Commission and the beneficiary country concerned — Rules for cooperation concerning the EU financial assistance granted to that beneficiary country — Taxes and fiscal charges — IPA framework agreement Albania-EC — Contract financed by the European Union — Expert having the status neither of an official nor of a member of staff of the European Union — Article 26(2)(c) — Tax exemption in Albania — Tax residence in Croatia — Income tax in Croatia)
Date: 2023-11-23
Institutions: Court of Justice
Subjects: Albania, Croatia, financial aid, framework agreement, pre-accession aid, remuneration of work, self-employed person, tax exemption, tax on profits of self-employment, tax system








C_202400616EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/616


15.1.2024





Judgment of the Court (Tenth Chamber) of 23 November 2023 (request for a preliminary ruling from the Upravni sud u Zagrebu — Croatia) — LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak
(Case C-682/22, (1) Ministarstvo financija)
(Reference for a preliminary ruling - Regulation (EC) No 1085/2006 - Assistance granted under the instrument for pre-accession assistance (IPA) - Regulation (EC) No 718/2007 - Article 7(1) and (3) - Conclusion of a framework agreement between the European Commission and the beneficiary country concerned - Rules for cooperation concerning the EU financial assistance granted to that beneficiary country - Taxes and fiscal charges - IPA framework agreement Albania-EC - Contract financed by the European Union - Expert having the status neither of an official nor of a member of staff of the European Union - Article 26(2)(c) - Tax exemption in Albania - Tax residence in Croatia - Income tax in Croatia)
(C/2024/616)
Language of the case: Croatian

Referring court

Upravni sud u Zagrebu

Parties to the main proceedings


Applicant: LM

Defendant: Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak

Operative part of the judgment

Article 26(2)(c) of the Framework Agreement of 18 October 2007 between the Government of the Republic of Albania and the Commission of the European Communities on the rules for co-operation concerning EC-financial assistance to the Republic of Albania in the framework of the implementation of the assistance under the instrument for pre-accession assistance (IPA)
must be interpreted as not precluding legislation of a Member State that provides for the taxation, by way of income tax, of sums received by a tax resident of that Member State, who is neither an official nor a member of staff of the European Union, for tasks carried out in Albania under the IPA.


(1)  
            OJ C 35, 30.1.2023.


ELI: http://data.europa.eu/eli/C/2024/616/oj
ISSN 1977-091X (electronic edition)