Request for a preliminary ruling from the Upravni sud u Zagrebu (Croatia) lodged on 2 November 2022 — LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak

(Case C-682/22)

(2023/C 35/40)

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

Question referred

Must Article 26(2)(c) of the Framework Agreement between the Government of the Republic of Albania and the Commission of the European Communities on the rules for cooperation concerning European Community financial assistance to the Republic of Albania in the framework of the implementation of the assistance under the instrument for pre-accession assistance, signed on 18 October 2007, be interpreted as excluding the power of a Member State, in this case the Republic of Croatia, to charge income tax on the remuneration which was paid in 2016 to one of its nationals, employed as a long-term expert, for tasks carried out in the territory of Albania concerning a project whose beneficiaries are State institutions of the Republic of Albania and which is financed by the European Union under the 2013 instrument for pre-accession assistance (IPA)?