Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 31 May 2010 — Lotta Gistö

(Case C-270/10)

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2010/C 221/39

Language of the case: Finnish

Referring court

Korkein hallinto-oikeus

Parties to the main proceedings

Applicant: Lotta Gistö

Other party: Veronsaajien oikeudenvalvontayksikkö

Question referred

Is Article 14 of the Protocol (1) to be interpreted in Lotta Gistö’s case as meaning that, in accordance with the provisions of the Protocol, her residence for tax purposes in 2007 is still Finland, or does the Protocol mean in this case that ultimately, however, the provisions of the domestic legislation of the Member State decide the question of general tax liability in a Member State, in this case Finland?

(1)  Protocol (No 36) on the privileges and immunities of the European Communities (1965),

OJ 2006 C 321 E, p. 318.