Proposal for a COUNCIL REGULATION (EC, EURATOM, ECSC) amending Regulation (ECC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the fax for the benefit of the European Communities
Date: 1996-09-04
Institutions: European Commission
Subjects: Community tax, European official, enlargement of the Union, indemnification, termination of employment

COMMISSION  OF THE EUROPEAN  COMMUNITIES 

Brussels,  04.09.1996 
COM(96) 400  final 

96/0214 (CNS) 
96/0215  (CNS) 

Proposal  for a 

COUNCIL REGULATION (EC. EURATOM. ECSO 

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 

Proposal  for a 

COUNCIL REGULATION (EC. EURATOM. ECSO 

amending  Regulation  (EEC, Euratom,  ECSC)  No 260/68  laying  down 

the  conditions  and  procedure  for  applying  the  tax  for  the  benefit  of the 

European  Communities 

(presented by the Commission) 

EXPLANATORY  MEMORANDUM 

The  aim  of  the  two  proposals  for  Regulations  attached  is  to  extend  the  scope  of  the 

provisions  for  applying  the  tax  for  the  benefit  of  the  European  Communities  to  the 

officials  and  temporary  staff  affected  by  the  special  termination-of-service  measures 

introduced  as  a  result  of  the  accession  of  Austria,  Sweden  and  Finland  and  to  add  them 

to  the  categories  of official  and other  servant  of  the  European  Communities  to  whom  the 

provisions  of  the  second  paragraph  of  Article  13  of  the  Protocol  on  the  Privileges  and 

Immunities  of  the  Communities  apply. 

The  proposed  amendments  to  Regulation  (EEC,  Euratom,  ECSC)  No  260/68  and 

Regulation  (Euratom,  ECSC,  EEC)  549/69  are  identical  to  those  made  on  the  occasion 

of  the  adoption  of  previous  regulations  introducing  special  measures  to  terminate  the 

service  of  officials  and  temporary  staff  of  the  European  Communities. 

Both  Regulations  will  apply  from  the  date  on  which  the  termination-of-service  measures 

referred  to  above  enter  into  force. 

Proposal  for a 

COUNCIL  REGULATION  (EC.  EURATOM.  ECSC) 

% \ f c * K < * *) 

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 

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  Articles  16  and  22  thereof, 

Having  regard  to  the  proposal  from  the  Commission, 

Having  regard  to  the  opinion  of  the  European  Parliament,1 

Having  regard  to  the  opinion  of  the  Court  of  Justice," 

Having  regard  to  the  opinion  of  the  Court  of  Auditors,3 

Whereas  Council  Regulation  (Euratom,  ECSC,  EEC)  No  549/69,4  as  last  amended  by 

Regulation  (ECSC,  EEC,  Euratom)  No  3520/85,s  should  be  amended  in  order  to  take 

account  of  the  following  Regulations: 

OJNo 
OJ  No 
OJ  No 
OJ  No  L  74,  27.3.1969,  p. 1 
OJ  No  L335,  13.12.1985,  p.  60. 

Council  Regulation  (EC, Euratom,  ECSC)  No 2688/95 of  1 7.1 1.1995  introducing 

special  measures  to  terminate  the service  of  officials  of  the  European  Communities  as a 

result  of  the  accession  of  Austria,  Sweden  and  Finland,'' 

Council  Regulation  (EC, Euratom,  ECSC)  No 2689/95  of  1.7.1  1.1995  introducing 

special  measures 

to 

terminate 

the  service  of 

temporary  staff  of  the  European 

Communities,7 

HAS  ADOPTED  THIS  REGULATION: 

Article 

The following  subparagraphs are added to Article  2 of Regulation  (Euratom, ECSC, EEC) 

No  549/69: 

"(n) 

those  entitled  to the allowance  provided  for  in the event  of termination  of  service 

under  Article  4  of  Regulation  (EC, Euratom,  ECSC)  No 2688/95, 

(o) 

those  entitled  to the allowance  provided  for  in the event of termination  of  service 

under  Article  4  of  Regulation  (EC, Euratom,  ECSC)  No  2689/95". 

Article  2 

This  Regulation  shall  enter  into  force  on  the day  following  its publication  in the  Official 

Journal  of  the  European  Communities. 

It  shall  apply  from 

the  date  on  which  the  respective  Regulations  referred  to  in 

subparagraphs  (n) and  (o) of  Article  I  enter  into  force. 

6 
7 

OJ  N oL  280, 23.11.1995,  p.  I. 
OJ  No  L 280, 23.11.1995,  p. 4. 

This  Regulation  shall  be  binding 

in  its  entirety  and  directly  applicable  in  all 

Member States. 

Done at Brussels, 

For the Council 

The  President 

Proposal  for a 

COUNCIL  REGULATION  (EC.  EURATOM.  ECSC) 

^ C ^ I S C C N Û) 

amending  Regulation  (EEC,  Euratom,  ECSC)  No  260/68  laying  down 

the  conditions  and  procedure  for  applying  the  tax  for  the  benefit  of  the 

European  Communities 

THE  COUNCIL  OF  THE  EUROPEAN  UNION, 

Having  regard  to  the  Treaty  establishing  a  Single  Council  and  a  Single  Commission  of 

the  European  Communities, 

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, 

Having  regard  to  the  opinion  of  the  European  Parliament,1 

Having  regard  to  the  opinion  of  the  Court  of  Justice,2 

Having  regard  to  the  opinion  of  the  Court  of  Auditors,3 

Whereas  Council  Regulation  (EEC,  Euratom,  ECSC)  No  260/68,4  as  last  amended  by 

Regulation  (ECSC,  EEC,  Euratom)  No  3519/85,5  should  be  amended  in  order  to  take 

account  of  the  following  Regulations: 

OJ  No 
OJ  No 
OJ  No 
OJ  No  L  56, 4.3.1968,  p.  8. 
OJ  No  L  335,  13.12.1985,  p.  59. 

Council  Regulation  (EC,  Euratom,  ECSC)  No  2688/95  of  17  1  1.1995  introducing 

special  measures  to  terminate  the  service  of  officials  of  the  European  Communities  as a 

result  of  the  accession  of  Austria,  Sweden  and  Finland," 

Council  Regulation  (EC, Euratom,  ECSC)  No  2689/95 of  17.11.1995  introducing 

special  measures 

to 

terminate 

the  service  of 

temporary  staff  of 

the  European 

Communities,7 

HAS  ADOPTED  THIS  REGULATION: 

Article 

The following  fourteenth  and fifteenth  indents are added  to Article  2 of  Regulation  (EEC, 

Euratom,  ECSC)  No  260/68: 

"- 

those  entitled  to  the  allowance  for  termination  of  service  under  Article  4  of 

Regulation  (EC,  Euratom,  ECSC)  No  2688/95, 

those  entitled  to  the  allowance  for  termination  of  service  under  Article  4  of 

Regulation  (EC,  Euratom,  ECSC)  No  2689/95." 

Article  2 

This  Regulation  shall  enter  into  force  on  the  day  following  its publication  in the  Official 

Journal  of  the  European  Communities. 

It  shall  apply  from  the  date  on  which  the  respective  Regulations  referred  to  in  the  two 

indents  of  Article  1 enter  into  force. 

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

States. 

6 
7 

OJ  No  L 280,  23.11  1995,  p.l. 
OJ  No  L  280,  23.11.1995,  p.  4. 

Done  at  Brussels, 

For  the  Council 

The  President 

2 

FINANCIAL  STATEMENT 

TITLE  OF  OPERATION 

Council  Regulation  (ECSC,  EC,  Euratom)  No  ...  amending  Council  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. 

BUDGET  HEADINGS  INVOLVED 

General  budget of the European  Union 

Section  I: Parliament. Revenue. Chapter  40  Deductions  from  staff  remuneration 

Article  400  Proceeds  from  taxation  on  the  salaries,  wages  and  allowances  of 

officials  and other  servants 

Article 401 Staff  contributions to the pension  scheme 

General  budget of the European  Union 

Section  I:  Parliament.  Expenditure.  Chapter  12  Allowances  and  various 

contributions in  connection  with the termination  of  service 

Article  121 Allowances for staff assigned non-active status, retired in the interests 

of the service or  dismissed 

Item  1217  Allowances  for  staff  whose  service  is  terminated  (Regulations  (EC, 

Euratom, ECSC)  No 2688/95  and  (EC, Euratom, ECSC) No 2689/95). 

3 

LEGAL  BASIS 

Council Regulations (EC, Euratom, ECSC) No 2688/95 and (EC, Euratom, ECSC) 

No 2689/95. 

4 

DESCRIPTION OF OPERATION 

4.1  General  objective 

Extension of the provisions of Article 2 of Council Regulation  (Euratom, ECSC, 

EEC) No  549/69 to the categories of  staff  covered  by Council  Regulations (EC, 

Euratom, ECSC) No  2688/95  and  (EC, Euratom, ECSC) No 2689/95. 

N.B. Article  2 lists the categories  of  staff  to whom  the provisions  of the second 

paragraph  of  Article  13 of  the  Protocol  on  the Privileges  and Immunities of  the 

Communities apply. That article of the Protocol provides that "Officials  and other 

servants  of  the  Communities  shall  be  liable  to  a  tax  for  the  benefit  of  the 

Communities  on  salaries,  wages  and  emoluments  paid  to  them  by  the 

Communities.  They  shall  be  exempt  from  national  taxes on  salaries,  wages  and 

emoluments paid  to them  by the Communities." 

4.2 

Period covered  and  arrangements  for  renewal  or extension 

Unlimited  period 

5 

CLASSIFICATION OF  EXPENDITURE  OR REVENUE 

5.1 

Compulsory  expenditure 

5.2 

Non-differentiated  appropriations 

4o 

53 

Type of revenue  involved 

Various Community  taxes, charges and dues. 

6 

TYPE  OF EXPENDITURE OR REVENUE 

100% subsidy 

Will the proposed  operation  cause  any  change  in the level of  revenue? 

YES 

If  so, what sort of change  and  what  type of revenue is involved? 

Type of  revenue involved:  see  5.3  above. 

Increase in revenue. 

+ ECU 2.8 million between  1996 and 2000 for  Article 400: Proceeds from 

taxation  on  the  salaries,  wages  and  allowances  of  officials  and  other 

servants 

+  ECU  1.5  million  between  1996  and  2000  for  Article  401:  Staff 

contributions to the pension  scheme. 

(See  the  attached  calculations  from  the  European  Parliament's  budget 

division) 

7 

FINANCIAL  IMPACT 

NOT  APPLICABLE 

7.1  Method  of  calculating  the  total  cost  of  the  operation  (relation  between 

individual  costs and total  cost) 

Itemized breakdown  of  costs 

Schedule of  commitment  and payment  appropriations 

7.2 

7.3 

41 

8 

FRAUD  PREVENTION  MEASURES 

NOT  APPLICABLE 

9 

ELEMENTS  OF  COST-EFFECTIVENESS  ANALYSIS 

NOT  APPLICABLE 

9.1 

Specific  and quantified  objectives;  target  population 

9.2 

Grounds for  the operation 

9.3  Monitoring  and evaluation  of  the operation 

<k 

FINANCIAL  STATEMENT 

1 

TITLE  OF  OPERATION 

Council  Regulation  (ECSC,  EC,  Euratom)  No  ...  amending  Council  Regulation 

(EEC, Euratom, ECSC)  No  260/68  laying  down the conditions and procedure  for 

applying  the  tax  for  the  benefit  of  the  European  Communities. 

BUDGET  HEADINGS  INVOLVED 

General  budget  of  the  European  Union 

Section  I: Parliament,  Revenue,  Chapter  40  Deductions  from  staff  remuneration 

Article  400  Proceeds  from  taxation  on  the  salaries,  wages  and  allowances  of 

officials  and other  servants 

Article  401  Staff  contributions  to  the  pension  scheme 

General  budget  of  the  European  Union 

Section  I:  Parliament.  Expenditure,  Chapter  12  Allowances  and  various 

contributions  in  connection  with  the  termination  of  service 

Article  121  Allowances  for staff assigned non-active  status, retired in thé interests 

of  the  service  or  dismissed 

Item  1217  Allowances  for  staff  whose  service  is  terminated  (Regulations  (EC> 

Euratom,  ECSC)  No  2688/95  and (EC,  Euratom,  ECSC)  No  2689/95). 

A*> 

LEGAL  BASIS 

Council Regulations (EC, Euratom, ECSC) No 2688/95 and (EC, Euratom, ECSC) 

No 2689/95. 

DESCRIPTION  OF  OPERATION 

4.1  General  objective 

Extension  of  the  provisions  of  Article  2 of  Council  Regulation  (EEC, Euratom, 

ECSC) No 260/68 to the categories of staff  covered by Council Regulations (EC, 

Euratom, ECSC) No 2688/95  and (EC, Euratom,  ECSC) No 2689/95. 

N.B.  Article  2 lists the categories  of staff  liable to Community  tax. 

4.2 

Period  covered  and  arrangements  for  renewal  or extension 

Unlimited  period 

CLASSIFICATION  OF  EXPENDITURE  OR  REVENUE 

5.1 

Compulsory  expenditure 

5.2 

Non-differentiated  appropriations 

5.3 

Type of revenue  involved 

Various Community  taxes, charges and dues. 

/ft 

TYPE  OF EXPENDITURE  OR REVENUE 

100% subsidy 

Will  the proposed  operation  cause any  change in the level  of  revenue? 

YES 

Type of revenue  involved:  see  5.3  above. 

Increase  in revenue: 

+ ECU 2.8 million between  1996 and 2000 for Article 400: Proceeds  from 

taxation  on  the  salaries,  wages  and  allowances  of  officials  and  other 

servants 

+  ECU  1.5  million  between  1996  and  2000  for  Article  401:  Staff 

contributions to the pension  scheme. 

(See  the  attached  calculations  from  the  European  Parliament's  budget 

division) 

FINANCIAL  IMPACT 

NOT  APPLICABLE 

7.1  Method  of  calculating  the  total  cost  of  the  operation  (relation  between 

individual  costs  and  total  cost) 

Itemized  breakdown  of  costs 

Schedule of  commitment  and payment  appropriations 

7.2 

7.3 

45 

8 

FRAUD  PREVENTION  MEASURES 

NOT  APPLICABLE 

9 

ELEMENTS  OF  COST-EFFECTIVENESS  ANALYSIS  NOT  APPLICABLE 

9.1 

Specific  and  quantified  objectives;  target  population 

9.2 

Grounds for  the operation 

9.3  Monitoring  and  evaluation  of the operation 

4fc. 

ISSN 0254-1475 

COM(96) 400  final 

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ISBN 92-78-07644-9 

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