2004/582/EC: Decision of the Representatives of the Governments of the Member States, meeting within the Council of 28 April 2004 concerning privileges and immunities granted to ATHENA
Date: 2004-04-28
Institutions: Representatives of the Governments of the Member States
Subjects: Community body, EU financing, Protocol (EU), common foreign and security policy, tax exemption

6.8.2004

EN

Official Journal of the European Union

L 261/125

THE REPRESENTATIVES OF THE GOVERNMENTS OF THE
MEMBER STATES

DECISION OF THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES,
MEETING WITHIN THE COUNCIL

of 28 April 2004

concerning privileges and immunities granted to ATHENA

(2004/582/EC)

THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER
STATES, MEETING WITHIN THE COUNCIL OF THE EUROPEAN
UNION,

held, shall be immune from search, seizure, requisition, confis-
cation or any other form of administrative or legal measure of
constraint.

Having regard to the Treaty on European Union (TEU), and in
particular Title V thereof;

Whereas:

(1)

(2)

ATHENA is the mechanism established by Council Deci-
sion 2004/197/CFSP (1) to administer the financing of
the common costs of European Union operations having
military or defence implications. Certain privileges and
immunities are necessary to facilitate the proper func-
tioning of ATHENA in the sole interest of the European
Union and its Member States.

the

sixth Council Directive

For tax purposes, Member States consider that Athena
fulfils the criteria for an exemption under Article 15(10)
77/388/EEC of
of
17 May 1977 on the harmonisation of the laws of the
Member States relating to turnover taxes — Common
system of value added tax: uniform basis of assess-
ment (2) and under Article 23(1) of Council Directive 92/
12/EEC of 25 February 1992 on the general arrange-
ments for products subject to excise duty and on the
holding, movement and monitoring of such products (3),

HAVE DECIDED AS FOLLOWS:

Article 2

The archives of ATHENA shall be inviolable.

Article 3

1. Within the scope of
the assets,
income and other property belonging to ATHENA, or adminis-
tered on behalf of the Member States by it, shall be exempt
from all direct taxes.

its official activities,

Purchases or acquisitions made by ATHENA shall be
2.
exempt from all indirect taxes included in the price of movable
and immovable property and services purchased for official use
and involving considerable expenditure. The exemption may be
granted by way of a refund or remission.

No exemption shall be granted on taxes which amount

3.
merely to charges for public utility services.

Article 1

Article 4

The property, funds and assets belonging to ATHENA, or admi-
nistered on behalf of the Member States by it, wherever located
on the territories of the Member States and by whomsoever

(1) OJ L 63, 28.2.2004, p. 68.
(2) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Commis-

sion Regulation (EC) No 290/2004 (OJ L 50, 20.2.2004, p. 5).

(3) OJ L 76, 23.3.1992, p. 1. Directive

as

last amended by

Regulation (EC) No 807/2003 (OJ L 122, 16.5.2003, p. 36).

Member States shall permit ATHENA to communicate freely
and without need for permission, for all official purposes, and
shall protect its right to do so. ATHENA shall have the right to
use codes and to dispatch and receive official correspondence
and other official communications by courier or in sealed bags,
which shall be subject to the same privileges and immunities as
diplomatic couriers and bags.

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Official Journal of the European Union

6.8.2004

Articles 1 to 4 shall apply except in so far as ATHENA's Special Committee has expressly waived the
immunity or privilege in any particular case.

Article 5

This Decision shall enter into force on 1 November 2004, provided that all Member States have informed
the General Secretariat of the Council by that date that the procedures required for the final or provisional
implementation of this Decision in their national legal systems have been completed.

Article 6

This Decision shall be published in the Official Journal of the European Union.

Article 7

Hecho en Bruselas, el veintiocho de abril de 2004.

Udfærdiget i Bruxelles den otteogtyvende april to tusind og fire.

Geschehen zu Brüssel am achtundzwanzigsten April zweitausendundvier.
Έγινε στις Βρυξέλλες, στις είκοσι οκτώ Απριλίου δύο χιλιάδες τέσσερα.

Done at Brussels on the twenty-eighth day of April in the year two thousand and four.

Fait à Bruxelles, le vingt-huit avril deux mille quatre.

Fatto a Bruxelles, addì ventotto aprile duemilaquattro.

Gedaan te Brussel, de achtentwintigste april, tweeduizendvier.

Feito em Bruxelas, em vinte e oito de Abril de dois mil e quatro.

Tehty Brysselissä kahdentenakymmenentenäkahdeksantena päivänä huhtikuuta vuonna kaksituhattaneljä.

Som skedde i Bryssel den tjugoåttonde april tjugohundrafyra.

Pour le gouvernement du Royaume de Belgique

Voor de Regering van het Koninkrijk België

Für die Regierung des Königreichs Belgien

For regeringen for Kongeriget Danmark

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Für die Regierung der Bundesrepublik Deutschland

Για την Κυβέρνηση της Ελληνικής ∆ηµοκρατίας

Por el Gobieno del Reino de España

Pour le gouvernement de la République française

Thar ceann Rialtas na hÉireann

For the Government of Ireland

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Per il Governo della Repubblica italiana

Pour le gouvernement du Grand-Duché de Luxembourg

Voor de Regering van het Koninkrijk der Nederlanden

Für die Regierung der Republik Österreich

Pelo Governo da República Portuguesa

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Suomen hallituksen puolesta

På finska regeringens vägnar

På svenska regeringens vägnar

For the Government of the United Kingdom of Great Britain and Northern Ireland