48Finally, it is important to remember that there is a clear distinction between the social security obligations of EU officials, whether active or retired, and the tax obligations of these officials, who, under Article 12 of the Protocol, are only exempt from national taxes on their salaries, wages and emoluments paid by the European Union. While those salaries, wages and emoluments are subject to EU law alone as regards any liability to tax, the other income of officials remains subject to taxation by the Member States (see, to that effect, judgment of 21 May 2015, Pazdziej, C‑349/14, EU:C:2015:338, paragraph 15 and the case-law cited).
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