WRITTEN QUESTION E-2617/02 by Michl Ebner (PPE-DE) to the Commission. Differential allowances in the pay scheme of European Schools.
Date: 2002-09-18
Institutions: European Parliament, Provisional data
Subjects: European school, pay scale, personnel administration, staff regulations (EU), tax on income, teacher, wage determination

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Royalties may also be due for other uses of a copyright protected good, such as for copying of a work, and
the payments in question may be raised on the marketing of certain products. These payments would,
however, not be a ‘double payment’ for further distribution as they would not be linked to the act of
distribution of a copyright protected good. For instance, in most Union Member States, authors enjoy a
right of remuneration for the copying of their works for private use. This remuneration is in general raised
on blank carriers of audio or audio-visual material and/or on recording equipment and has normally to be
paid by the manufacturer or the importer of such products. The remuneration schemes have to be in line
with the general principles set out
in the
information society, which Member States have to implement by December 2002. This Directive allows
Member States to provide for exceptions to the rights regarding private copying, including remuneration
schemes. However, as these schemes have not been harmonised at Union level, the exact conditions of
such schemes may differ from one Member State to another. The remuneration is in general only due if
the sale of the products in question will take place in the territory of the Member State but not if it is
destined for export.

in Article 5(2)(b) of Directive 2001/29/EC on copyright

(1) Council Directive 91/250/EEC of 14 May 1991 on the legal protection of computer programs, OJ L 122,

17.5.1991.

(2) Directive 96/9/EC of the Parliament and of the Council of 11 March 1996 on the legal protection of databases,

OJ L 77, 27.3.1996.

(3) Directive 2001/29/EC of the Parliament and of the Council of 22 May 2001 on the harmonisation of certain

aspects of copyright and related rights in the information society, OJ L 167, 22.6.2001.

(2004/C 70 E/004)

WRITTEN QUESTION E-2617/02

by Michl Ebner (PPE-DE) to the Commission

(18 September 2002)

Subject: Differential allowances in the pay scheme of European Schools

Since September 2000 European Schools have had a new pay scheme for their teachers.

Teachers are appointed by the authorities in their home nations and are paid the normal rate for a teacher
according to the pay scales in their home nation. All income tax, social security contributions, etc. are
deducted from this salary in the home nation. As the rates of pay for teachers differ greatly in the various
home nations, the teacher’s salary is rounded up by the Governing Body of the European Schools so that
teachers in the European schools (ES) are paid at ‘the same rate for the same work’. The new approach in
the Adjustment Differential
It was pointed out that different teachers were paying different
proportions of their salary in income tax, because the home nations have very different tax regimes.
The Governing Body of the ES now declared this situation to be unfair. In order to introduce fairness, so it
was explained, the Governing Body would in future take as a benchmark the amount of tax a European
civil servant would pay if he/she were earning the same salary as a European School teacher and reduce or
increase the teacher’s pay accordingly.

is thus.

In this way the new pay scheme interferes in the tax situation which pertains between the teacher and the
national tax authorities, which means that the teachers have to give detailed information about their
income tax in their national country to the Schools.

Secondly, anything that legally reduces tax bills in the Member States simply puts up the sum deducted by
the ES. The teachers, however, still have the right to set these expenses against tax in their home state, but
the benefit of this right is immediately deducted from the teachers’ pay. In many cases like for British
citizens, this results in double taxation regarding pension tax.

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Formal objections to the new pay scheme have been made but dismissed as groundless by the European
Schools. Also formal appeals to the Court of Appeal of the European Schools have been rejected. It seems
that there is no organisation outside the structure of the European Schools to which an appeal can be
made. This is in part because the ES do not accept any other organisation as having any jurisdiction over
their affairs.

The European Commission is therefore asked to explain the legal and juridical situation of ES and to check
that this apparently very unfair situation complies with EU-legislation.

Answer given by Mr Kinnock on behalf of the Commission

(8 November 2002)

As the Honourable Member knows, the European Schools are managed by a Board of Governors, an
intergovernmental body made up of representatives of the Ministries of the Member States responsible for
education and/or international cultural relations. One Commission representative also sits on the Board of
Governors.

The Regulations for members of the seconded staff of the European Schools to which the Honourable
Member refers were adopted by the Board of Governors of the European Schools on 23 and 24 April
1996 under the Conventions of 12 April 1957 and 21 July 1994 (1). These Regulations became applicable
from 1 September 1996, with a transitional period for existing staff of 4 years, which came to an end on
1 September 2000. The Regulations are based on agreements to which all the signatory states have
subscribed and as such constitute international law.

These Regulations, as the Honourable Member mentions, set the basic staff salaries. Article 49(c) stipulates
in particular that:

Should the amount levied in taxes on the national salary be different from the amount which would
be levied on the remuneration provided for in these Regulations pursuant to the regulations applicable
to officials of the European Communities laying down conditions and procedures for applying the tax
for the benet of the Community, a positive or negative adjustment, equal to the difference between the
above two amounts, shall be made in order to ensure an equal salary for members of staff from
different countries of origin.

The final calculation of this adjustment shall be made on the basis of the tax certicate drawn up by the
national tax authorities competent for the member of staff, disregarding income other than national
salary but ensuring that any tax advantages reducing the amount of national tax payable are taken
into consideration.

The Commission notes that the calculation of this differential allowance, whether positive or negative,
the Board of Governors (cid:1) which includes 15 Government
is not without difficulties. However,
representatives who are,
tax and associated
implications (cid:1) deemed this to be the most appropriate means of ensuring equal treatment of teachers
and the best way of putting their tax situation on a par with that of Community officials in a fair and
relevant way.

for obvious reasons, well aware of various potential

Disputes between teachers and the Schools can be referred in the first instance by administrative appeal
procedure to the Representative of the Board of Governors in the case of administrative or financial issues,
or to the Board of Inspectors in the case of educational issues. Subsequently, a complaint can be made to
the Board of Appeal which is an independent administrative tribunal of the first and last instance.
The decisions of the Board, as an independent body, are final and enforceable.

In this context the Commission would like to point out that a Round Table on the future of the European
Schools involving all parties concerned (including interested Members of the European Parliament as well
as the Commission) is being organised on 7 November 2002 in Brussels. This Round Table will provide an
opportunity for all issues related to the European Schools to be raised.

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if the Honourable Member has a particular case in mind he is invited to put it to the
Meanwhile,
Commission, with any relevant accompanying material, so that further assistance can be given with
clarification.

(1) The Convention defining the statute of the European Schools entered into force on 1st October, 2002, the first day
of the month following the deposit of all instruments of ratification by the Member States and of the acts notifying
conclusion by the European Communities (Article 33 of the Convention).

(2004/C 70 E/005)

WRITTEN QUESTION E-2627/02

by Konstantinos Hatzidakis (PPE-DE) to the Commission

Subject: Problems with implementation of environmental programmes

(18 September 2002)

A report drawn up by the Economic and Social Committee in Greece notes that it is doubtful whether
Greece is able to utilise the appropriations for the operational programme on the environment or to
implement programmes which will be sustainable once their funding has expired.

1. What difficulties has the Commission identified in regard to the implementation of environmental
programmes and what are their causes?

2.

Is there a risk that Community funds for environmental programmes will be discontinued?

Answer given by Mr Barnier on behalf of the Commission

(30 October 2002)

The difficulties inherent in launching the operational programme (OP) for the environment stem
1.
from the time required to establish a managing authority, the time required to comply with the national
administrative procedures in force and the complexity of the projects proposed for part-financing under
this OP.

At the meeting of the Monitoring Committee for this programme held in Athens in June 2002, the Greek
authorities thought that most of these difficulties had been overcome so that implementation could go
ahead as planned.

Similar difficulties arose as regards implementation of the agri-environmental measure forming part of the
programming document for rural development in 2000-2006 under Regulation (EC) No 1257/1999.

2.
In partnership with the Greek authorities, the Commission is monitoring progress of the environ-
ment OP particularly carefully in order to avoid any risk of loss of Community funds under the ‘n+2’ rule.
This rule will apply for the first time at the end of 2003 and it is too early at present to assess the
possibility of such a loss.

As regards the rural development measures part-financed by the EAGGF Guarantee Section, the risk of
losing funds requires an evaluation at the level of the Member States as a whole rather than at the level of
individual national programmes.

(2004/C 70 E/006)

WRITTEN QUESTION E-2637/02

by Rosa Miguélez Ramos (PSE) to the Commission

(18 September 2002)

Subject: Protection of forests against atmospheric pollution in Galicia (Spain)

The value of the forests of southern Europe and the risks to which they are exposed have led the European
Community to take steps to protect them against atmospheric contamination by promoting surveillance
and the study of forest ecosystems.