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DOCUMENTS "COM"
COM(77)43
Vol.1977/0015

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(77)43 final
Brussels .2March 1977
r'c'r <Y,^V ■»/"'À,.Vx;, \ «,\. v ^Proposal fora
^COUNCIL REGULATI0N (EEC ,ECSC ,EURATOM )
introducing theEuropean Unit ofAccount (EUA)
into theStaff Regulations ofOfficials andthe
Conditions ofEmployment ofOther Servants ofthe
European Communities ,and into other Council
Regulations applying toofficials andformer
officials and toother servants ofthe Communities
Proposal for a
COUNCIL REGULATION (EEC ,EURATOM ,ECSC )
introducing theEuropean Unit ofAccount (EUA)
into Council Regulation (EEC ,Euratom ,ECSC )
No260/68of29February 1968 laying down the
conditions andprocedure forapplying thetaxfor
thebenefit oftheEuropean Communities
Proposal for a
COUNCIL REGULATION (EEC ,ECSC ,EURATOM )
adjusting theweightings applicable toremunerations
andpensions ofofficials andother servants ofthe
European Communities ,consequent upon theintroduction
oftheEuropean Unit ofAccount into the Staff
Regulations ofOfficials and theConditions of
Employment ofOther Servants oftheEuropean Communities
(submitted totheCouncil bytheCommission )
COM(77)43final

EXPLANATORY MMORANDIM
On5April1976theCouncilagreed "thattheEuropean tfriitofAccount
(EUA)shouldbeintroduced assoonaspossibleintoallareasofCommunityactivityandthatitshouldapplytotheCommunity budgetbythe1978
financial yearatthelatest.
TheCommission presented proposals tothiseffecttotheCouncil
lastSeptember#
Thisnewunitofaccountisalreadybeingusjdtoexpresstheamountofaidappearing atArticle42oftheLom6Convention •Ithasbeenusedfor
thebalancesheetoftheEuropean Investment Banksinoe18March1975and
fortheoperational budgetoftheEuropean CoalandSteelCommunity sinoe
1January1976^.
TheCommission therefore oonsidered itessentiel toproposethat
theEUAbeintroduoed intotheregulations affecting Community staff.
Thisinvolves amendment oftheStaffRegulations ofOfficials
andtheConditions ofEmployment ofOtherServants oftheEuropean
Communities ,ofCouncilRegulations (Euratom,EEC,ECSC)Nos2530/72and
1543/73layingdownspecialtemporary measures,ofamemberofCouncil
regulations implementing theStaffRegulations ofOfficials andthe
Conditions ofEknplo^ent ofOtherServants oftheEuropean Communities ,
oftheCommunity taxregulations andtheregulation concerning the
weightings tobeappliedtotheremunerations andpensions ofofficials
andotherservants oftheCommunities .Detailed comments ontheproposed
amendments aresetoutbelow.
I.Proposal foraregulation introducing theEuropean unitofaccount
intotheStaffRegulations ofOfficials ,theConditions ofEmployment
ofOtherServants andotherCouncilRegulations
CHAPTERI-Amendments totheStaffRegulations ofOfficials
Article 1
Thisprovision amendsArticle 63oftheStaffRegulations toallow
offioials ,remuneration beexpressed inEUAinsteadofBelgianfrancs.
However,remuneration willstillbepaidinthecurrency ofthecountry
inwhichanofficial performshisduties;conversion istobemadeonthe
basisofvalueoftheEUAonagivendate.TheCommission haschosenthe
mostrecentpracticable date.However,ifafurtherCouncildecision
onthebasisofArtioles 63and64istakenbeforetheEUAisintroduoed ,
thedateofthatdecision wouldhavetobesubstituted .
•••/•••
(1)OJn°L106,24.4.1975
(2)OJn°L327,19.12.1975

-2-
Provision isalsomadeforthedate,andhencethevalueoftheEUAinterms
ofnational currency beingchangedatregularintervals .
Eachtimeachangeinthedatespecified inArticle 63leadstovariations in
thevalueoftheEUAintermsofnational currency ,theweightings mustbe
adjusted inproportion tothesevariations ;thisclauseisdesigned tosafeguard
thepresentweighting systemwhichensuresthat,asfaraspossible ,Community
officials indifferent placesofemployment havecomparable purchasing powerund
whichtherefore presupposes adirectlinkbetweenourrency valuesandlocal
weightings .
Thisartiolecoversalltheelementsof"remuneration ",asdefinedinArticle 62
oftheStaffRegulations .
Article 2
HereagainBelgianfrancsarereplaced byEUA.
Article 3
ThetableofbasicsalariesinArticle 66isreplaced byanewonegiving
theEUAequivalent oftheBelgianfrancscaleBsetoutinArticle 1(2)
ofCouncilRegulation (ECSC,EEC,Euratom)n°3177/76.Conversion was
madeonthebasisoftheBelgianfrancvalueoftheEUAon3January 1977*
Article 4
Asalogicalconsequence itisproposed thattransfers ofpartofan
official'semoluments pursuant toArticle 17ofAnnexVIIoftheStaff
Regulations bemadeonthebasiBofthevalueoftheEUAspecified inthe
secondparagraph ofArticle63oftheStaffRegulations .However,the
transfer formulachosenmustaimatensuringthatthepurchasing power
oftheparttransferred isthesameasthatoftheportionpaidinthecurrency
ofthecountryofemployment .
ThisformulaisthesubjectofaCommission proposal beingexaminedatthe
Councilinconnection withthecurrentrevision oftheStaffRegulations .
Article 5
-Thisarticlecoversallamountsmentioned intheStaffRegulations which
arenotpartof"remuneration "asdefinedatArticle 62.
Sincetheseelements arenotlinkedtotheremuneration systemdescribed in
Article 1aboveintroduction oftheEUAmustprovideforregularupdating
ofthenational currency equivalent .
Itisproposedthatthisupdating shouldtakeplaoeeverythreemonts,
following currentpractice ,toavoidcomplicating administrative procedures .
•••/•••

-3-
CHAPTERII–Amendments totheConditions ofEmployment ofOtherServants
oftheCommunities
Articles 6to9
Thesearticlesintroduce theEuropeanUnitofAcoount (EUA;fortemporary
staff(Artiole6and.9)a-nd.auxiliarystaff(Articles 7i8and-9)»onthe
samebasisasforofficials andforthesamereasons.
CHAPTERIII–Amendments tootherregulations affecting Comnn,jjity staff
Section 1
Article 10
ItisclearthattheEUAmustbeusedinstead ,oftheBelgianfranctoexpress
payments toformerofficials whosedutieshavebeendefinitively terminated
underspecialmeasures adopted bytheCouncilsincethepayments towhioh
theseformerofficials areentledundertheseRegulations refertothe
StaffRegulations#
Allreferences to"Belgianfrancs"musttherefore bereplaced by"European
UnitsofAccount"# Thisartiole makestheneoessary amendment toCouncil
Regulation (Euratom,ECSC,EEC)No2530/72of4Deoember 1972#
Section 2
Article 11
Thecomments onArtiole 10applytothisartioletoo#Itmakesthenecessary
amendmenttoCouncilRegulation (ECSC,EEC,Euratom)N°1543/73of4June1913•
Section 3
Article 12
TheCouncilhasadoptedanumberofregulations implement intheStaff
Regulations ortheConditions ofEmployment ofOtherServants# These
dealinparticular withshiftwork,stand–bydutyathome,thetransport
allowance andthetemporary fixedallowance#
ClearlytheEUAmustbeintroduoed intothisRegulation asintotheStaff
Regulations ofOfficials andConditions ofEmployment ofOtherServants *
Thereoanbenoquestionoftheseallowanoes beingtreateddifferently
fromsimilarallowanoes providedforintheStaffRegulations#
•••/•••

-4-
II,Proposal foraRegulation introducing theEuropean unitofaccountinto
theCommunity taxsystem
Sincetheregulation discussed underIproposes tosubstitute theEUA
fortheBelgianfrancintheSalaryscalesandallowances laiddown
intheStaffRegulations ofOfficials ,intheConditions ofEmployment
ofOtherServants andinallotherregulations affecting officials ,
formerofficials andservants oftheCommunities ,thescaleappearing
intheCommunity taxregulation mustalsobeconverted intoEUA.
Thisproposal makestheappropriate amendments .
Ill#Proposal foraRegulation adjusting theweightings applicable toremunerations
andpensionsofofficials andotherservantsoftheCommunities
Theweightings inforceatpresent werefixedbyCouncilRegulation
(ECSC,EEC,Euratom)n°3177/76andcameintoeffecton1January1977*
Thisdecision impliedincorporation oftheweighting intosalaryscales,
i.e.theweighting forBelgium saidLuxembourg wasseduoedto100.
Intheremuneration systemdefinedinArticles 63to66oftheStaff
Regulations adirectlinkisestablished betweentheweighting for
thevariouscountries ofemployment andtheparvalueofthelocal
currency.Theweightings intheabovementioned Regulation arebased
ontheparvaluesinforceon1January1965*
Sinceconversion intoEUAistobemadeonthebasisofparvaluesat
1January 1977»"theweightings mustbeadjusted inlinewiththe
variation invalueofeachcurrency between 1January1965and-
1January 1977*
Thisproposal makestheappropriate amendments .

Proposal fora
COUNCIL REGULATION (EEC,ECSC ,EURATOM )1
introducing theEuropean Unit ofAccount (EUA)
into theStaff Regulations ofOfficials andthe
Conditions ofEmployment ofOther Servants ofthe
European Communities ,andinto other Council
Regulations applying tooffioials andformer officials
and toother servants ofthe Communities
THE COUNCIL OFTHE EUROPEAN COMMUNITIES .
Having regard totheTreaty establishing aSingle Council andaSingle
Commission oftheEuropean Communities ,andinparticular Article 24
thereof ,
Having regard totheproposal from theCommission ,made after consulting
the Staff Regulations Committee ,
Having regard totheOpinion ofthe EJuropean Parliament ,
Having regard tothe Opinion oftheCourt ofJustice ,
Whereas Articles 2and3ofCouncil Regulation (EEC ,Euratom ,ECSC )No25>/o8
of29February 19681,aslast amended "byRegulation (Euratom ,ECSC ,EEC)
No3178/762,laydown respectively theStaff Regulations ofOfficials of.Y:Euro­
pean Communities andtheConditions ofEmployment ofOther Servants oftheFi:-opean
Communities }whereas itisfortheCouncil ,acting byaqualified
majority onaproposal from theCommission after consulting theother
institutions concerned ,toamend the Staff Regulations andConditions of
Employment :
Whereas theamounts given inBelgian francs intheStaff Regulations of
Officials andConditions ofEmployment ofOther Servants ofthe
Communities ,andincertain other Counoil Regulations applying to
officials andother servants oftheCommunities ,should beexpressed in .
EJuropean Units ofAccount asdefined byCommission Decision 3289/75/eCSC »
HASADOPTED HITS REGULATION !
OJNoL56,4.3.1968 ,p.i
^)JNoL359»30.12.1976 ,p.9
3OJNoL327,19.12.1975 »P.4

CHAPTER I
Introduction oftheEuropean Unit ofAccount into theStaff Regulations
ofOfficials oftheEuropean Communities
Article 1
Article 63ishereby amended toread asfollows :
"Article 63
Anofficial 'sremuneration shall heexpressed inEuropean Units of
Account (EUA)asdefined inArticles 1and2ofCommission Decision
3289/75/ECSC of18December 1975 *
Theremuneration shall hepaid inthecurrency ofthecountry inwhich the
official performs his duties ;the calculation thereof shall bemade onthe
basis ofthevalue ofthat currency interms oftheEuropean Unit ofAccount
on1January 1977 •"
This date shall bechanged when necessary ,and atleast once ayear when the
remunerations arereviewed pursuant toArticle 65,bytheCouncil ,acting ona
proposal from theCommission byaqualified majority asprovided inthefirst
indent ofthesecond subparagraph of*Articles 148(2 )oftheTreaty
establishing theEuropean Economic Community andof118(2 )oftheTreaty
establishing theEuropean Atomic Energy Community .
Without prejudice to Articles 64and65,theweightings
fixed pursuant tothese provisions shall ,whenever theabove date
is changed ,beadjusted inline with thevariation inthevalue ofeach
national currency involved interms oftheEuropean Unit ofAccount ."
Article 2
Inthefirst paragraph ofArticle 64thewords "Belgian francs "are hereby
replaced by"European Units ofAccount (EUA)".
Article 3
InArticle 66theamounts shown inthetable arehereby replaced bythefollowing

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Artide 4
Article17(4)ofAnnexVIIisherebyamendedtoread:
"Transfers providedforinparagraphs 2and3shallbemadeonthe
"basisofthevalueoftheEuropeanUnitofAccount(EUA)speoified
intheseocrriparagraph ofArtiole 63oftheStaffRegulations ;the
amountstransferred shall "beweighted "byacoefficient representing
theratio "betweentheweighting forthecountryinthecurrency ofwhich
thetransferisBadeandtheweighting forthecountryoftheofficial's
employment
Article 5
Amountsexpressed inBelgianfrancsintheStaffRegulations butnot
dealtwithintheforegoing Articlesshallbereplaced byequivalent
amountsexpressedinEuropeanUnitsofAccounts (EUA)attheirvalue
on1January 1977*
7orthepurposesofapplyingtheseprovisions asamended,theamountsshown
inEuropean UnitsofAccountshall,fox*eachquarter,becalculated inthe
relevant ourrenoy onthebasisofthevalueofthatcurrencyintermsofthe
European Unit .ofAccount onthefirstdayofthatquarter#
CHAPTERII
Introduction oftheEuropean UnitofAccountintotheConditions of
Employment ofOtherServants oftheEuropean Communities .
Article 6
InArticle 20thewords"thecurrency "areherebyreplaoed by"theunitof
account".
Inthefinalparagraph ofArticle i'Otheamounts showninthetabidare
herebyreplaced bythefollowing !

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886,5
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Artloia8
InArticle 64thewords"thecurrency "areherebyreplaced "by"theunit
ofaccount."
Article 9
Amountsexpressed inBelgianfrancsintheConditions ofLinployment "but
notdealtwithintheforegoing Articlesshallbereplaced byequivalent
amountsexpressedinEuropeanUnitsofAccount(EUA)attheirvalueon
1January 1977«
Forthepurposesofapplyingtheseprovisions asamendedtheamountsshown
inEuropean UnitsofAccountshall,foreachquarter,becalculated inthe
relevant currency onthebasisofthevalueofthatcurrency intermsofthe
European UnitofAccountonthefirstdayofthatquarter#
CHAPTERIII
Section 1
Introduction oftheEuropean UnitofAccountintoCouncilRegulation
(Euratom,ECSC,EEC)No2530/72of4December 1972introducing special
andtemporary measures applicable totherecruitment ofofficials of
theEuropean Communities inconsequence oftheaccession ofnewMember
States,andforthetermination ofserviceofofficials ofthoseCommunities .^•
Article 10
Thethirdandfourthsubparagraphs ofArticle3(3)areherebyamendedtoreads
"Theallowance shallbeexpressed inEuropeanUnitsofAccount(EUA)as
referredtointhefirstparagraph ofArticle 63oftheStaffRegulations .
Itshallbepaidinthecurrency ofthecountryofresidence ofthe
recipient ,andshallbecalculated onthebasisofthevalueofthatcurrency
intermsoftheEuropean UnitofAccountonthedatespecified
inthesecondparagraph ofArtiole63oftheStaffRegulations ."
:Section 2
Introduction oftheEuropeanunitofaccountintoCouncilRegulation
(ECSC,EEC,Euratom)No1543/73of4June1973introducing special
measures temporarily applicable toofficials oftheEuropean Communities
paidfromresearch andinvestment funds2,
OJL272,5.12.1972 ,p.l
OJL155,11.6.1973 ,p.l

Article 11
Thethird andfourth subparagraphs ofArtiole 3(3)arehereby amended toread :
"Theallowance shall "beexpressed inEuropean Units ofAccount (EQA)as
referred tointhefirst paragraph ofArticle 63oftheStaff Regulations .
Itshall hepaid inthecurrency ofthecountry ofresidence ofthe
recipient ,andshall becalculated onthebasis ofthevalue ofthat currency
interras oftheEuropean Unit ofAccount onthedate specified .
inthesecond paragraph ofArticle 63oftheStaff Regulations *"
Section 3
Introduction oftheEuropean Unit ofAccount into certain Council Regulations
adopted under the Staff Regulations ofOfficials oftheEuropean Communities and
theConditions ofEmployment ofOther Servants oftheEuropean Communities .
Article 12
Amounts expressed inBelgian francs inCouncil Regulations adopted under
theStaff Regulations ofOfficials andtheConditions ofEmployment of
Other Servants oftheCommunities shall "bereplaced byequivalent amounts
expressed inEuropean Units ofAccount (EUA)attheir value on
1January 1977 *
CHAPTER IV
Final provision
This Regulation shall enter into force onthedayfollowing its
publication intheOffioial Journal oftheEuropean Communities .It
shall take effect onthe first day ofthemonth following that ofits
publication inthe Offioial Journals
This Regulation shall hebinding initsentirety anddirectly applicable
inallMember States *

Proposal fora
CCUNCILREGULATION (EEC,EURATOM,ECSC)
introducing theEuropean Unitof
Account(EJA)into .Regulation (EEC,Euratom,
ECSC)No260/68> leeringdownthe
conditions andprocedure forapplyingthetaxfor
the"benefitoftheEuropean Communities
THECOUNCIL OPTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishing aSingleCouncilandaSingle
Commission oftheEuropean Communities ,
HavingregardtotheProtocol onthePrivileges andImmunities ofthe
European Communities ,andinparticularArticle 13thereof,
Havingregardtotheproposal fromtheCommission ,
WhereastheEuropeanUnitofAccount (EUA)must "beintroduced into
CouncilRegulation (EEC,Euratom,ECSC)No260/68of29February1968
layingdowntheconditions andprocedure forapplying thetaxforthe
benefitoftheEuropeanCommunities ^-,aslastamendedby-
Regulation (ECSC,EEC,Euratom)No1543/73^,andwhereasitisfortheCounciltolaydowntheoonditions andprooedurefor
applyingthesaidtax,
HASADOPTED THISREGULATIONS
OJNoL56,4.3.1968 ,.p.8 ■
20JNoL155,11.6.1973,p.6

Article 1
Regulation (EEC ,Euratom ,ECSC )No260/68ishereby amended asfollows :
1.Inthe' first sentence ofArticle 4» for "BfrB 803"
read "19.7European Units ofAccount ";
2.Inthetable inArticle 4»fortheamounts inBelgian francs
read thefollowing amounts inEuropean Units ofAccounts •
8% toamounts between 19.7 EUA and 348.7 EUA
10% toamounts between 348.8 EUA and 480.3 EUA
12.5% toamounts between 480.4 EUA and 550.4 EUA
15% toamounts between 550.5 EUA and 625.0 EUA
17.5% toamounts between 625.1 EUA and 695.1 EUA
20% toamounts between 695.2 EUA and 763.2 EUA
22.5% toamounts between 763.3 EUA and 833.3 EUA
25% toamounts between 833.4 EUA and 901.3 EUA
27.5% toamounts between 901.4 EUA and 971.5 EUA
30% toamounts between 971.6' EUA and 1039.5 EUA
32.5% toamounts between 1039.6 EUA and 1109.6 EUA
35% toamounts between 1109.7 EUA and 1177.6 EUA
40% toamounts between 1177.7 EUA and 1247.8 EUA
45% toamounts above 1247.8 EUA
Article 2
This Regulation shall enter into force onthedayfollowing its
publication inthe Official Journal oftheEuropean Communities .It
shall take effect onthefirst dayofthemonth following that ofits
publication intheOfficial Journal .
This Regulation shall bebinding initsentirety anddirectly applicable
inall Member States .

Proposal fora
COUNCIL REGULATION (EEC,ECSC,EURATOM)
adjusting theweightings applicable
toremunerations andpensions ofofficials andother
servants oftheEuropean Communities ,following
theintroduction oftheEuropean UnitofAccountinto
theStaffRegulations ofOfficials andtheConditions
ofEmployment ofOtherServants oftheEuropean Communities
THECOUNCIL OPTHEEUROPEAN COMMUNITIES .
HavingregardtotheTreatyestablishing aSingleCouncilandaSingle
Commission oftheEuropean Communities .
HavingregardtotheStaffRegulations ofOfficials oftheEuropean Communities
andtheConditions ofEmployment ofOtherServants oftheEuropean CommunitieslaiddownbyRegulation (EEC,Euratom,ECSC)No259/68^,aslastamendedby
Régulation (Euratom,ECSC,EEC)No2577/75»
andinparticular Articles &4»65(2)and82ofthesaidStaff
Regulations andthefirstparagraph ofArticle20andArticle64ofthe
saidConditions ofEmployment ,
Havingregardtotheproposal fromtheCommission ,
Whereas,following theintroduction oftheEuropeanUnitofAccount (EUA)
intotheStaffRegulations ofOfficials andtheConditions ofHnployment
ofOtherServants ,andtheamendedreference dateinArticle 63of
theStaffRegulations forthevaluesofcurrencies inwhichremuneration
maybepaid, theweightings appliedtoremunerations
andpensions ofofficials andotherservantsoftheEuropean Communities
shouldbecorrespondingly adjusted .
HASADOPTED THISREGULATION :
-■-0JNoL56,4.3.1968,p.l
20JNoL263,11.10.1975 »P.1

Article 1
1.Witheffectfrom1January 1977theweightings applicable tothe
remuneration ofofficials andotherservants oftheEuropean Communities
employed inthecountries listedbelowshall "beasfollows :
Belgium 100.0
Denmark 105.3
FederalRepublic ofGermany 100.5
Prance 86.0
Ireland 55.9
Italy 61.7
Luxembourg 100.0
Netherlands 99.5
UnitedKingdom 55.3
Switzerland 106.0
USA 92.8
Japon 128.8
2.Witheffectfrom1January1977theweightings applicable topensionsinaccordance withthesecondparagraph ofArticle82(1)oftheStaff
Regulations shallbethatgivenbelowfortheCommunity countryinwhichthe
personentitledtothepensiondeclares tobehisdomioile :
Belgium 100.0
Denmark 105.3
FederalRepublic ofGermany 100.5
France 86.0
Ireland 55.9
Italy 61.7
Luxembourg 100.0
Netherlands 99.5
UnitedKingdom 55.3
Ifapersonentitledtoa.pensiondeolareshisdomiciletobema
countryotherthanoneofthoselistedabove,theweighting applicable to
thepensionshallbethatforBelgium.

Article 2
Article5ofCounoilRegulation (ECSC,EEC,Euratom)No3177/76of
21December 197^isherebyrepealedwitheffectfromthefirstdayofthe
monthfollowing thatinwhiohthisRegulation ispublished inthe
Official JournaloftheEuropean Communities *
Article 3
ThisRegulation shallenterintoforoeonthedayfollowing its
publication intheOfficial JournaloftheEuropean Communities .It
shalltakeeffectonthefirstdayofthemonthfollowing thatof
itspublication intheOfficial Journal *
ThisRegulation shallbebindinginitsentirety anddireotlyapplicable
inallMemberStates.
OJNoL359,3O.i2.i976 ,p.l