Judgment of the Court (First Chamber) of 21 May 2015 (request for a preliminary ruling from the Conseil d’État — France) — Ministre délégué, chargé du budget v Marlène Pazdziej

(Case C-349/14) (1)

((Reference for a preliminary ruling - Protocol on the Privileges and Immunities of the European Union - Article 12, second paragraph - Tax levied for the benefit of local authorities on persons having the use of or having at their disposal residential premises in their area - Upper limit - Social policy measure - Taking into account salaries, wages and emoluments paid by the European Union to its officials and other servants))

(2015/C 236/28)

Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings

Applicant: Ministre délégué, chargé du budget

Defendant: Marlène Pazdziej

Operative part of the judgment

The second paragraph of Article 12 of the Protocol on the Privileges and Immunities of the European Union, annexed to the EU, FEU and EAEC Treaties, must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which takes into consideration salaries, wages and emoluments paid by the Union to its officials and other servants in order to determine the upper limit on liability with respect to a residence tax levied for the benefit of local communities, with a view to the possible granting of relief from it.

(1)  OJ C 372, 20.10.2014.