CELEX: 62010CA0558
Language: en
Date: 2012-07-05 00:00:00
Title: Case C-558/10: Judgment of the Court (Third Chamber) of 5 July 2012 (reference for a preliminary ruling from the Tribunal de grande instance de Chartres — France) — Michel Bourgès-Maunoury, Marie-Louise Heintz, wife of Mr Bourgès-Maunoury v Direction des services fiscaux d’Eure-et-Loir (Privileges and immunities of the European Communities — Exemption from national taxes on salaries paid by the European Union — Inclusion of income paid by the European Union in the calculation of the cap for wealth tax)

22.9.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 287/5
            
         Judgment of the Court (Third Chamber) of 5 July 2012 (reference for a preliminary ruling from the Tribunal de grande instance de Chartres — France) — Michel Bourgès-Maunoury, Marie-Louise Heintz, wife of Mr Bourgès-Maunoury v Direction des services fiscaux d’Eure-et-Loir
   (Case C-558/10) (1)
   
   (Privileges and immunities of the European Communities - Exemption from national taxes on salaries paid by the European Union - Inclusion of income paid by the European Union in the calculation of the cap for wealth tax)
   2012/C 287/07
   Language of the case: French
   
      Referring court
   
   Tribunal de grande instance de Chartres
   
      Parties to the main proceedings
   
   
      Applicant: Michel Bourgès-Maunoury, Marie-Louise Heintz, wife of Mr Bourgès-Maunoury
   
      Defendant: Direction des services fiscaux d’Eure-et-Loir
   
      Re:
   
   Reference for a preliminary ruling — Tribunal de grande instance de Chartres –Interpretation of the second paragraph of Article 13 of Chapter V of the Protocol on the privileges and immunities of the European Communities (OJ 1967, 152, p. 13) — Validity of national legislation providing that the entirety of a taxpayer’s income, including Community income, is to be taken into account in calculating the cap on wealth tax — Exemption from national taxes on remuneration paid by the Communities — Former officials of the European Communities
   
      Operative part of the judgment
   
   The second paragraph of Article 13 of the Protocol on the Privileges and Immunities of the European Communities, initially annexed to the Treaty establishing a single Council and a single Commission of the European Communities, and subsequently, under the Amsterdam Treaty, to the EC Treaty must be interpreted as meaning that it precludes national legislation such as that at issue in the main proceedings which takes account of the income, including the pensions and allowances on termination of service, paid by the European Union to its officials and other staff, or to its former officials and former staff, in calculating the cap on a tax such as the wealth tax.
   
      (1)  OJ C 46, 12.2.2011.