Judgment_paragraph 14 · Niels Kristoffersen v Skatteministeriet (C-263/91)

14With regard to the second question, it must be observed that the prohibition in Article 13 of the Protocol is interpreted by the Court as precluding any national tax, regardless of its nature and the manner in which it is levied, which is imposed directly or indirectly on officials or other servants of the Communities by reason of the fact that they are in receipt of remuneration paid by the Communities, even if the tax in question is not calculated by reference to the amount of that remuneration (Case 260/86 Commission v Belgium [1988] ECR 955, paragraph 10).

Niels Kristoffersen v Skatteministeriet (C-263/91)

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