CELEX: 62014CN0349
Language: en
Date: 2014-07-21 00:00:00
Title: Case C-349/14: Request for a preliminary ruling from the Conseil d’État (France) lodged on 21 July 2014  — Minister delegate for the budget v Marlène Pazdziej

29.9.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 339/11
            
         Request for a preliminary ruling from the Conseil d’État (France) lodged on 21 July 2014 — Minister delegate for the budget v Marlène Pazdziej
   (Case C-349/14)
   2014/C 339/12
   Language of the case: French
   
      Referring court
   
   Conseil d’État
   
      Parties to the main proceedings
   
   
      Applicant: Minister delegate for the budget
   
      Defendant: Marlène Pazdziej
   
      Question referred
   
   Do the provisions of the second paragraph of Article [13] of the Protocol on the Privileges and Immunities of the European Union preclude any account being taken, for the purposes of calculating a tax household’s notional income, of the remuneration received by an official or other servant of the European Union who is a member of that tax household, where such taking into account is capable of influencing the amount of taxation payable by that tax household? Alternatively, is it necessary to apply the judgment in Case C-229/98 Vander Zwalmen and Massart (1) by analogy, when the purpose of taking such remuneration into account, with a view to the possibility of applying a social measure designed to (a) exempt payment from tax, (b) grant a reduction in the basis of its assessment or, more generally, (c) grant a tax reduction, is only to ascertain whether or not the notional income of the tax household is less than the threshold laid down by national tax law for the grant of the benefit — possibly adjusted by reference to the notional income — of that social measure?
   
      (1)  EU:C:1999:501.