In my opinion, and as the Commission’s written observations suggest, in view of the wording of the question referred for a preliminary ruling, which seeks to establish whether ‘any principle’ of EU law excludes officials of the European Union from liability to pay social contributions and levies in the Member State in which they are resident for tax purposes, it is perfectly feasible to consider that question from a different perspective, that is to say, from the perspective of interpretation of the Staff Regulations, in conjunction, if appropriate, with the principle of sincere cooperation, as expressed in Article 4(3) TUE and, as I shall go on to explain, to find in the interpretation of Article 14 of the Protocol and the Staff Regulations confirmation of the principle that the legislation of a single Member State only is to apply in matters of social security.
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