Case C-682/22, Ministarstvo financija: Judgment of the Court (Tenth Chamber) of 23 November 2023 (request for a preliminary ruling from the Upravni sud u Zagrebu — Croatia) — LM v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (Reference for a preliminary ruling — Regulation (EC) No 1085/2006 — Assistance granted under the instrument for pre-accession assistance (IPA) — Regulation (EC) No 718/2007 — Article 7(1) and (3) — Conclusion of a framework agreement between the European Commission and the beneficiary country concerned — Rules for cooperation concerning the EU financial assistance granted to that beneficiary country — Taxes and fiscal charges — IPA framework agreement Albania-EC — Contract financed by the European Union — Expert having the status neither of an official nor of a member of staff of the European Union — Article 26(2)(c) — Tax exemption in Albania — Tax residence in Croatia — Income tax in Croatia)