CELEX: C2005/271/16
Language: en
Date: 2005-10-29 00:00:00
Title: Judgment of the Court (First Chamber) of 8 September 2005 in Case C-288/04, Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien, AB v Finanzamt für den 6., 7. und 15. Bezirk (Protocol on the Privileges and Immunities of the European Communities — Staff regulations — Conditions of employment applicable to other servants — Local member of staff at the representation of the Commission in Austria — Tax treatment)

29.10.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 271/9
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 8 September 2005
   in Case C-288/04, Reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Wien, AB v Finanzamt für den 6., 7. und 15. Bezirk (1)
   
   (Protocol on the Privileges and Immunities of the European Communities - Staff regulations - Conditions of employment applicable to other servants - Local member of staff at the representation of the Commission in Austria - Tax treatment)
   (2005/C 271/16)
   Language of the case: German
   In Case C-288/04: reference for a preliminary ruling under Article 234 EC from the Unabhängiger Finanzsenat, Außenstelle Wien (Austria), made by decision of 28 June 2004, received at the Court on 6 July 2004, in the proceedings between AB and Finanzamt für den 6., 7. und 15. Bezirk — the Court (First Chamber) composed of P. Jann, President of the Chamber, K. Lenaerts, K. Schiemann, E. Juhász (Rapporteur) and M. Ilešič, Judges; L.A. Geelhoed, Advocate General; R. Grass, Registrar, gave a judgment on 8 September 2005, the operative part of which is as follows:
   For the purposes of applying Articles 13 and 16 of the Protocol on the Privileges and Immunities of the European Communities, the decision of a Community institution defining the status of one of its servants and determining his conditions of employment is binding on national judicial and administrative authorities, so that they cannot make an independent classification of the employment relationship in question.
   
      (1)  OJ C 251, 09.10.2004.