Opinion of the European Monetary Institute at the request of the Council of the European Union under Articles 106(6) and 109f(8) of the Treaty establishing the European Community (the Treaty) and Article 42 of the Statute of the ESCB on a proposal from the Commission for a Council Regulation (EC, Euratom, ECSC) amending 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: 1998-04-06
Institutions: European Monetary Institute
Subjects: Community tax, European Central Bank, European Monetary Institute, European official, opinion

C  190/8

EN

Official  Journal  of  the  European  Communities

18.6.98

OPINION  OF  THE  EUROPEAN  MONETARY  INSTITUTE

at  the  request  of  the  Council  of  the  European  Union  under  Articles  106(6)  and  109f(8)  of  the
Treaty  establishing  the  European  Community  (the  Treaty)  and  Article  42  of  the  Statute  of  the
ESCB  on  a  proposal  from  the  Commission  for  a  Council  Regulation  (EC,  Euratom,  ECSC)
amending  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

(98/C  190/07)

CON/98/16

1.(cid:217)The  present  opinion  was  requested  in  a  letter  dated
6  March  1998  from  the  Council  of  the  European
Union  which,  for  this  purpose,  forwarded  document
COM(97)  725  final  to  the  EMI.  The  document
contained 
explanatory
memorandum.  The  EMI  is  competent  to  deliver  an
opinion  under  Articles  106(6)  and  109f(8)  of  the
Treaty.

proposal 

and 

the 

its 

2.(cid:217)The  Protocol  on  the  privileges  and  immunities  of  the
European  Communities  (the  Protocol)  is  applicable  to
the  ECB  according  to  Article  40  of  the  Statute  of  the
ESCB  and  Article  23  of  the  Protocol.  The  objective  of
the  proposal  is  to  define  the  applicability  to  ECB  staff
of  Article  13  of  the  Protocol,  according  to  which
officials  and  other  servants  of  Community  institutions
and  bodies  are  liable  to  a  tax  for  the  benefit  of  the
Communities  on  salaries,  wages  and  emoluments  paid
to  them  by  their  employer.

3.(cid:217)The  proposal  suggests  that  a  new  Article  12a  will
replace  the  old  Article  12a,  which  relates  to  the  EMI,
and  that  the  Regulation  should  enter  into  force  on  the
date  on  which  the  establishment  of  the  ECB  becomes

its 

effetive.  The  EMI  considers  such  a  replacement  to  be
problematical  owing  to  the  fact  that,  although  it  is
true  that  the  EMI  will  go  into  liquidation  on  the
establishment  of  the  ECB, 
liquidation  shall  be
completed  by  the  beginning  of  the  third  stage.  Until
the  end  of  the  liquidation  the  ECB  and  the  EMI
(under  liquidation)  will  coexist.  In  particular,  EMI
members  of  staff  will  continue  to  perform  their  tasks,
working  for  the  ECB  under  EMI  contracts,  until  the
expiry  of  such  contracts  or  their  replacement  by  ECB
contracts.  At  the  same  time,  new  members  of  staff  will
be  hired  under 
terms  of  ECB  contracts.
Therefore,  it  is  necessary  to  make  provision  for  the
old  Article  12a,  which  relates  to  the  EMI,  to  remain
in  force  until  the  final  day  of  the  liquidation  of  the
EMI,  while  the  new  Article  12a,  which  applies  the
Community  tax  to  ECB  staff,  must  enter  into  force  on
the  date  on  which  the  establishment  of  the  ECB
becomes  effective.

the 

4.(cid:217)This  opinion  will  be  published  in  the  Official  Journal

of  the  European  Communities.

Frankfurt,  6  April  1998