Proposal for a COUNCIL REGULATION (ECSC, EC, Euratom) modifying Regulation (EEC, Euratom, ECSC) No 260/68 which lays down the conditions and procedure for applying the tax for the benefit of the European Communities
Date: 1994-05-03
Institutions: European Commission
Subjects: European official, pay, pension scheme, regulations for civil servants, servant (EU), tax

COMMISSION  OF THE  EUROPEAN  COMMUNITIES 

f i «! 

COM(94)  175  final 

Brussels,  03.05.1994 

94/0124(CNS) 

94/0125(CNS) 

Secondary  legislation  implementing  the extension 
of  the Protocol  on Privileges  and Immunities 
to the European  Investment Fund 

Proposal  for a 

COUNCIL REGULATION  <ECSC,  EC,  Euratom) 

94/0124(CNS) 

modifying  Regulation  (EEC, Euratom, ECSC) No  260/68 
which  lays down the conditions  and procedure for applying 
the tax for the benefit  of the European  Communities 

Proposal  for a 
COUNCIL REGULATION  <ECSC,  EC,  Euratom) 

94/0125(CNS) 

amending Regulation  (Euratom, ECSC, EEC) No  549/69 
determining the categories of officials  and other servants 
of the European Communities to whom the provisions of 
Article  12, the second paragraph of  Article  13 and 
Article  14 of  the Protocol  on the Privileges and 
Immunities of the Communities apply 

(presented  by the  Commission) 

EXPLANATORY  MEMORANDUM 

A.  INTRODUCTION 

The European Council in Edinburgh on  11 and  12 December endorsed the proposal to create a 
European Investment Fund (EIF) and invited Council and EIB to establish the Fund as quickly 
as possible. 

The necessary legislation to create the EIF and to ensure Community participation  in the Fund 
was tabled by the Commission on  12 January  1993 0)  .  As the EIF will be established  by the 
Board of Governors of the EIB, an amendment to the Protocol on the statute of the European 
Investment  Bank  (EIB)  was  required,  in the  form  of  the  addition  of  a  new  article  30  to  the 
Bank's statute.  This article empowers the Board to create the Fund and establish its statute; it 
further  allows the Bank to  contribute to the subscribed  capital of the Fund.  The  same article 
30  also  provides  for  the  extension  of  the  Protocol  on  the  Privileges  and  Immunities  of  the 
European Communities "to the Fund,  to the members of its organs in the performance of their 
duties as such and to its staff" (art. 30.5, first paragraph). 

As the  statute  of the EIB  forms  an integral  part  of the  Treaty  of Rome,  the  adoption  of  the 
abovementioned  article involves the application of the provisions laid down for amendments to 
the  Treaty (formerly  Article 236, now  Article N.l).  The ratification  process was initiated  on 
25  March  1993,  when  a  conference  of  representatives  of  the  governments  of  the  Member 
States determined by common accord the text of the act amending the Protocol on the  Statute 
of the EIB, after  consultation  of Parliament  (12 February  1993) and  after  Council's opinion in 
favour  of calling the conference  (25 February  1993).  The act  will come into  effect  once it is 
ratified  by all national  parliaments  and  the  instruments  of  ratification  have been  deposited  by 
Member States.  This procedure is expected to be completed by  1  May  1994. 

B.  EXTENDING THE PROTOCOL ON PRIVILEGES AN IMMUNITIES TO THE EIF 

Once Article 30 of the EIB  Statute has come into effect  and the Fund  has been created  by the 
EIB's Board of Governors, the Protocol on the Privileges and Immunities (PPI) is applicable: 

to the Fund as a body; 
to the members of its organs in the performance  of their duties as such; 
to its staff. 

Article  13  of  the  PPI  specifies  that  the  tax  liabilities  of  officials  and  other  servants  of  the 
Communities  on  salaries,  wages  and  emoluments  shall  be  determined  in  accordance  with  the 
conditions and procedure laid down by the Council.  Council  Regulation  260/68  (2),  adopted 
on  29  February  1968,  provides  the  legal  base  for  the  implementation  of  the  provisions 
contained  in Article  13 of the PPI.  The extension  of the PPI to the EIF makes it necessary  to 
modify this Council Regulation accordingly. 

Article  16 of  the  PPI  specifies  that  the  Council  shall,  after  consulting  the  other  institutions 
concerned,  determine  the  categories  of  officials  and  other  servants  of  the  Communities  to 

0)  COM (93)3 of 12.1.93; OJ No C37,11.2.93, p.20. 
(2)  OJ No L56, 4.3.1968, p. 8.  Regulation as last amended by Regulation (Euratom,ECSC, EC) No 

3606/93 of 22.11.93 (OJ No L332, 31.12.93, p. 10). 

1 

whom the provisions of Article  12, the second paragraph of Article  13,  and Article  14 of the 
PPI shall apply, in whole or in part.  Council Regulation 549/69 of 25 March 1969 (1) therefore 
also needs to be modified in order to extend its applicability to the EIF. 

C.  COMMISSION PROPOSALS 

The Commission invites the Council to adopt the two proposals in annex, after consulting the 
Parliament  and,  as  far  as  the  proposal  modifying  Regulation  549/69  is  concerned,  after 
consulting also the Court of Auditors and the Court of Justice. 

0)  OJ No L74, 27.3.1969, p. 1. Regulation as last amended by Regulation (Euratom.ECSC, EC) No 

3607/93 of 13.11.93 (OJ No L332, 31.12.93, p.11). 

3 

Proposal  for  a 

COUNCIL  RE6ULATI0N  (ECSC,  EC,  Euratow)  j 
modifying Regulation (EEC, EURATOM, ECSC) No 260/68 
which lays down the conditions and procedure for applying the tax 
for the benefit  of the European Communities 

9 4/  Q124(CNS) 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  a  Single  Council  and  a  Single  Commission  of  the 
European Communities, and in particular the first paragraph of Article 28 thereof, 

Having regard to the Protocol  on the Privileges and Immunities of the European  Communities, 
and in particular Article  13 thereof, 

Having regard to the proposal from the Commission ( 1 ), 

Having regard to the opinion of European Parliament (2), 

Whereas it is appropriate to  extend  the application  of the tax  for  the benefit  of the  European 
Communities,  on  the  terms  and  in  accordance  with  the  procedure  laid  down  in  Council 
Regulation (EEC, EURATOM, ECSC) No 260/68 (3), to the salaries, wages and  emoluments 
of the  members  of the  organs  of the  European  Investment  Fund  in the  performance  of their 
duties as such and the staff of the Fund; 

HAS ADOPTED THE FOLLOWING  REGULATION: 

Article 1 

The following Article is added to Regulation (EEC, EURATOM, ECSC) No 260/68: 

"Article 12b 

This Regulation shall apply to the members of the organs of the European Investment  Fund in 
the  performance  of  their  duties  as  such,  to  members  of  its  staff  and  to  recipients  of  the 
pensions  paid  by  the  Fund  who  are  included  in  the  categories  determined  by  the  Council 
pursuant to the first paragraph of Article  16 of the Protocol  on Privileges and Immunities, with 
regard  to  salaries, wages and emoluments and to  disability,  retirement  and  survivor's pensions 
paid by the Fund." 

(1) 
(2) 
(3)  OJ No  L56,  4.3.1968,  p.8.  Regulation  as  last  amended  by  regulation  (Euratom,  ECSC, 

EC) No 3606/93 of 22.11.1993 (OJ No L 332, 31.12.93, p. 10). 

Li 

Article 2 

This Regulation shall enter into force on the day following its publication in the Official Journal 
of the European Communities. 

This  Regulation  shall  be  binding  in  its  entirety  and  directly  applicable  in  all 
Member States. 

Done at Brussels,... 

r 

Proposal  for  a 

COUNCIL  REGULATION  (ECSC,  EC,  Euratow) 

amending Regulation (EURATOM, ECSC, EEC) No  549/69 
determining the categories of officials  and other servants 
of the European Communities to whom the provisions of 
Article  12, the second paragraph of Article  13 and Article  14 of 
the Protocol on the Privileges and Immunities of the Communities apply 

94/  0125CCNS) 

THE COUNCIL OF THE EUROPEAN  UNION, 

Having  regard  to  the  Treaty  establishing  a  Single  Council  and  a  Single  Commission  of  the 
European Communities, and in particular the first paragraph of Article 28 thereof, 

Having regard to the Protocol on the Privileges and Immunities of the European Communities, 
and in particular Article  16 thereof, 

Having regard to the proposal from the Commission (1), 

Having regard to the opinion of European Parliament (2), 

Having regard to the opinion of the Court of Auditors, 

Having regard to the opinion of the Court of Justice, 

Whereas  it  is  appropriate  to  extend  to  the  European  Investment  Fund  the  application  of 
Council Regulation  (EURATOM,  ECSC,  EEC) No  549/69  (3)  determining  the  categories  of 
officials  and  other  servants  of the  European  Communities  to  whom  the  provisions  of  Article 
12, the  second  paragraph  of  Article  13 and  Article  14 of  the  Protocol  on  the  Privileges  and 
Immunities of the Communities apply, in order to ensure that the members of the organs of the 
European Investment Fund and the staff of the Fund, in view of their duties and  responsibilities 
and of their particular situation, benefit from the same privileges, immunities and facilities, 

HAS ADOPTED THE FOLLOWING REGULATION: 

(1) 
(2) 
(3)  OJ No L 74, 27.3.1969, p.  1.  Regulation as last amended by Regulation (Euratom, ECSC, 

EC) No 3607/93 of 13.11.1993 (OJ No L 332, 31.12.93, p. 11). 

6 

Proposition de 

REGLEMENT  (CECA, CE, Euratom) DU CONSEIL 
modifiant  le règlement  (CEE, EURATOM,  CECA) n° 260/68 
portant  fixation des conditions et de la procédure  d'application 
de l'impôt  établi au profit des Communautés  européennes 

9 4/  0 1 24(CN8) 

LE CONSEIL DE L'UNION BUROPÉNNE, 

vu le traité  instituant  un Conseil unique et une Commission  unique des 
Communautés  européennes, et notamment  le premier alinéa de son article 28, 

vu le protocole  sur les privilèges et  immunités  des Communautés  européennes, et 
notamment  son article 13, 

vu la proposition de la  Commission^), 

vu  l'avis du Parlement  européen^2), 

considérant  qu'il convient  d'étendre  l'application  de l'impôt  institué au profit 
des Comunautés européennes, dans les conditions et  selon  la procédure prévues 
par le règlement  (CEE, EURATOM,  CECA) n° 260/68(3),  a ux  traitements,  salaires 
et émoluments des membres des organes du Fonds européen d'investissement  dans 
l'exercice  de leurs fonctions et du personnel du Fonds, 

A ARRÊTÉ LE PRÉSENT RÈGLEMENT: 

Article premier 

Dans le règlement  (CEE, EURATOM,  CECA) n° 260/68, l'article  suivant  est inséré: 

"Article  12bis 

Le présent  règlement  est applicable aux membres des organes du Fonds européen 
d'investissement  dans  l'exercice  de leurs fonctions, aux membres de son 
personnel et aux bénéficiaires des pensions versées par le Fonds entrant dans 
les catégories déterminées par  le Conseil en application de l'article  16 premier 
alinéa du protocole  sur les privilèges et  immunités,  en ce qui concerne les 
traitements, salaires et émoluments ainsi que les pensions d'invalidité, de 
retraite et de survie versés par  le Fonds." 

(1) 
(2) 
(3)  J O n°  L56 du 4.3.1968, p. 8. Règlement  modifié en dernier  lieu par le 
règlement  (Euratom, CECA, CE) n° 3606/93 du Conseil du 22.11.1993  (JO 
n° L332 du 31.12.1993, p. 10). 

ISSN 0254-1475 

COM(94) 175 final 

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