Opinion No 4/2002 of the Court of Auditors of the European Communities on an amended proposal for a Council Regulation 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 (Purpose: taxation of those entitled to the allowance provided for in the event of termination of service)
Date: 2002-07-10
Institutions: European Court of Auditors
Subjects: European official, early retirement, institutional reform, pension scheme, recruitment, survivor's benefit, termination of employment

20.9.2002

EN

Official Journal of the European Communities

C 225/1

I

(Information)

COURT OF AUDITORS

OPINION No 4/2002

of the Court of Auditors of the European Communities on an amended proposal for a Council
Regulation 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

(Purpose: taxation of those entitled to the allowance provided for in the event of termination of
service)

(2002/C 225/01)

THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Commu-
nity, and in particular Article 248(4) 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 Commission amended proposal of 25 March
2002 (1),

Having regard to the Council’s request for an opinion on this
amended proposal, received at the Court on 11 April 2002,

foreseen by the Commission in its proposals for Regulations
of 25 March 2002 introducing special measures to terminate
the service of officials of the Commission of the European
Communities, of the General Secretariat of the Council of the
European Union, of the European Parliament and of tempo-
rary staff working in the Political Groups of the European
Parliament.

(2) The abovementioned Article 13 aims to make officials and
other servants of the Communities liable to a tax for the bene-
fit of the Communities on salaries, wages and emoluments
paid to them and to exempt these officials and other servants
from national taxes on salaries, wages and emoluments paid
by the Communities,

Whereas:

HAS ADOPTED THE FOLLOWING OPINION:

(1) The purpose of the amended Commission proposal is to
apply Article 13 of the Protocol on the Privileges and Immu-
nities of the European Communities to those entitled to the
allowance provided for in the event of termination of service

The proposed amendment, which provides for the application of
Regulation (Euratom, ECSC, EEC) No 549/69 to those entitled to
the allowance provided for in the event of termination of service,
calls for no comments from the Court.

(1) COM(2002) 136 final of 20 March 2002.

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Official Journal of the European Communities

20.9.2002

This Opinion was adopted by the Court of Auditors in Luxembourg at its meeting of 10 and 11 July.

For the Court of Auditors

Juan Manuel FABRA VALLÉS

President