Uzasadnienie
Provisional text
OPINION OF ADVOCATE GENERAL
EMILIOU
delivered on 23 April 2026 (1)
Case C‑275/25 [Kolwager] (i)
Finanzamt B
v
A
(Request for a preliminary ruling from the Bundesfinanzhof (Federal Fiscal Court, Germany))
( Reference for a preliminary ruling — Protocol on the privileges and immunities of the European Union — Article 13 — Gift tax — Domicile for tax purposes of officials and other servants of the Union — Additional residence — Article 21 — Staff members of the European Investment Bank )
I. Introduction
1. The present request for a preliminary ruling from the Bundesfinanzhof (Federal Fiscal Court, Germany) concerns the interpretation of Article 13 of Protocol (No 7) on the privileges and immunities of the European Union (‘the PPI’). (2)
2. That provision occupies a particular position within the PPI, as it grants neither a privilege nor an immunity per se; (3) rather, it lays down a rule on the determination of tax domicile for Union officials. (4) More specifically, Article 13 of the PPI creates a legal fiction whereby an official of the Union who, solely by reason of the performance of his or her duties, establishes a residence in a Member State other than the Member State of his or her tax domicile is deemed, in both Member States, to have maintained that original tax domicile, for the purposes of income tax, wealth tax and death duties.