CJEU: French legislation on calculation of net wealth tax cap is compatible with EU lawJuly 11, 2012
On 5 July 2012, the Court of Justice for the European Union (CJEU) gave its decision in the case of Bourges-Maunoury and Heintz (épouse Bourges-Maunoury) vs. Direction des services fiscaux d’Eure-et-Loir (Case C-558/10).
The Tribunal de grande instance de Chartres had requested a preliminary ruling from the CJEU on 29 November 2010. The ECJ held that:
“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.”
A more substantial report containing details of the CJEU’s decision will be published subsequently in the CJEU Case Law collection.
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