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Document C2004/251/04

Case C-288/04: Reference for a preliminary ruling by the Unabhängiger Finanzsenat by order of that court of 28 June 2004 in the case of AB against Finanzamt für den 6., 7. und 15. Bezirk

OJ C 251, 9.10.2004, p. 3–3 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

9.10.2004   

EN

Official Journal of the European Union

C 251/3

Reference for a preliminary ruling by the Unabhängiger Finanzsenat by order of that court of 28 June 2004 in the case of AB against Finanzamt für den 6., 7. und 15. Bezirk

(Case C-288/04)

(2004/C 251/04)

Reference has been made to the Court of Justice of the European Communities by order of the Unabhängiger Finanzsenat (Independent Tax Chamber) (Austria), of 28 June 2004, which was received at the Court Registry on 6 July 2004, for a preliminary ruling in the case of AB against Finanzamt für den 6., 7. und 15. Bezirk.

The Unabhängiger Finanzsenat asks the Court of Justice to give a preliminary ruling on the following question:

1.

Does the first paragraph of Article 13 of the Protocol on the Privileges and Immunities of the European Communities preclude the taxation in the Member States of the salaries, wages and emoluments which the Communities pay to their officials and other servants only if the European Communities exercise their right of taxation?

2.

Does the second paragraph of Article 16 of the Protocol on the Privileges and Immunities of the European Communities preclude the taxation in the Member States of the salaries, wages and emoluments which the Communities pay to their officials and other servants only if those officials or other servants are listed in a communication within the meaning of that article, and does a communication forwarded on the basis of that article automatically entitle the tax authorities of the Member State to exercise the national right of taxation in respect of officials and other servants not listed in that communication and thus in respect of those servants whom the European Communities regard as local staff?
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