Proposal for a Council Decision on a Community Position regarding Decision No. [c/2005] of the Community/Switzerland Air Transport Committee established under the Agreement between the European Community and the Swiss Confederation on Air Transport, amending the Annex to the Agreement
Date: 2006-05-19
Institutions: European Commission
Subjects: Switzerland, agreement (EU), air transport, joint committee (EU), operation of the Institutions

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 19.5.2006 
COM(2006) 221 final 

Proposal for a 

COUNCIL DECISION 

on a Community Position regarding Decision No. [c/2005] of the 
Community/Switzerland Air Transport Committee established under the Agreement 
between the European Community and the Swiss Confederation on Air Transport, 
amending the Annex to the Agreement 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

On  1  June  2002  the  Agreement  between  the  European  Community  and  the  Swiss 
Confederation on Air Transport entered into force. Article 21 of the Agreement establishes a 
Community/Switzerland Air Transport Committee which is responsible for the administration 
and proper implementation of the Agreement. 

NEW COMMUNITY LEGISLATION TO BE INCLUDED IN THE ANNEX TO THE AGREEMENT 

Article  1,  Paragraph  2  of  the  Agreement  provides  for  the  application  in  Switzerland  of 
Community legislation specified  in the Annex to the Agreement. Article 23, paragraph 4 of 
the  Agreement  stipulates  that  the  Community/Switzerland  Air  Transport  Committee  shall 
either  adopt  a  decision  revising  the  Annex  or,  if  necessary,  propose  a  revision  of  the 
provisions of the Agreement, so as to integrate therein, if necessary on a basis of reciprocity, 
the amendments made to the legislation in question. 

Since the signature of the Agreement in 1999, a range of new legislation has been introduced 
within the Community in the sector of aviation safety. On the occasion of the third meeting of 
the  Community/Switzerland  Air  Transport  Committee,  which  was  held  in  Bern  on  3 
December  2004,  it  was  agreed  in  principle  that  Switzerland  would  incorporate  the  acquis 
related to the European Aviation Safety Agency (EASA): Regulation 1592/2002 on common 
rules  in  the  field  of  civil  aviation  and  establishing  a  European  Aviation  Safety  Agency, 
Regulations 1643/2003 and 1701/2003 amending this Regulation and Regulation 104/2004 on 
the Board of Appeal of EASA.  

This  agreement  crowned  two  years  of  negotiations  with  the  Swiss  authorities  on  the 
modalities  of  Switzerland’s  participation  in  EASA.  In  close  contact  with  Member  States, 
including  in  the  preparations  of  the  EC/Switzerland  Air  Transport  Committee  meetings  of 
2003 and 2004, the Commission defended  and achieved a solution which is reflected in the 
draft  Joint  Committee  Decision  attached  to  the  current  Proposal.  The  main  aspects  of  this 
solution are: 1) Switzerland is to contribute financially according to ICAO standards (and not 
according to the more favourable EEA-standard, 2) Switzerland will not have voting rights in 
the Management Board, 3) Switzerland will apply the Protocol on Privileges and Immunities 
as  well  as  the  provisions  for  financial  control  worked  out  in  2004  in  the  framework  of 
negotiations  on  Swiss  participation  in  the  European  Environment  Agency,  4)  Because 
Switzerland  accepted  that  in  relation  to  the  safety  legislation  Community  Institutions  will 
have direct authority on its territory (“single pillar approach”) Switzerland can participate, as 
an  observer,  in  the  1592/2002  Committee,  through  a  unilateral  Declaration  of  the  Council 
(similar to the unilateral declaration adopted by the Council in 2002 on Swiss participation in 
the aviation competition Committee and in the market access Committee). These aspects, in 
addition  to  some  issues  of  a  mere  technical  nature,  are  reflected  in  the  Annex  to  the  Joint 
Committee Decision on which the Community position has now to be formally taken. 

It is to be noted that on the occasion of the EC-Switzerland Joint Aviation Committee meeting 
of  25  November  2005,  it  was  agreed  that  in  parallel  to  the  procedure  leading  to  the 
incorporation  of  the  above-mentioned  EASA-related  package,  also  the  technical  acts  which 
have  been  developed  in  the  aviation  safety  area  (Regulation  1702/2003  on  certification  of 
airworthiness,  Regulation  2042/2003  on  certification  of  maintenance,  Regulation  381/2005 
amending 1702/2003 and Regulation 488/2005 on fees and charges) will be incorporated into 

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the Annex to the EC-Switzerland Air Transport Agreement, through a separate Joint Aviation 
Committee Decision. The Community Position on this draft Joint Committee Decision is to be 
adopted by the Commission. 

COMMUNITY POSITION ON DECISION [C/2005] 

Decision  (2002/309/EC,  Euratom)  of  the  Council  and  of  the  Commission  as  regards  the 
Agreement on Scientific and Technological Cooperation of 4 April 2002 on the conclusion of 
seven Agreements with the Swiss Confederation, provides in its Article 3 that the position to 
be taken by the Community as regards decisions of the Community/Switzerland Air Transport 
Committee which simply extend acts of Community legislation to Switzerland, subject to any 
the  Commission1.  For  other 
technical  adjustment  needed,  shall  be  adopted  by 
Community/Switzerland Air Transport Committee decisions, the Community’s position shall 
be adopted by the Council, acting by qualified majority, on a proposal from the Commission2. 
As the solution which has been found cannot be defined as mere technical adjustments, it is 
for the Council to adopt the Community position on this Joint Aviation Committee Decision, 
on the basis of this Commission Proposal. 

Once  this  Community  Position  is  adopted,  the  Community/Switzerland  Air  Transport 
Committee will adopt the Joint Committee Decision through the written procedure which is 
foreseen in its Rules of Procedure. 

The Council is invited to adopt the attached Decision. 

1 

2 

See,  for  an  earlier  example,  Decision  No  1/2004  of  the  Community/Switzerland  Air  transport 
Committee of 6 April 2004 amending the Annex to the Agreement between the European Community 
and  the  Swiss  Confederation  on  Air  Transport,  OJ  L  151,  30.04.2004,  p.  1,  with  corrigendum,  OJ 
L 208, 10.06.2004, p. 1. 
See,  for  an  earlier  example,  Decision  No  3/2004  of  the  Community/Switzerland  Air  transport 
Committee of 22 April 2004 amending the Annex to the Agreement between the European Community 
and  the  Swiss  Confederation  on  Air  Transport,  OJ  L  151,  30.04.2004,  p.  9,  with  corrigendum,  OJ 
L 208, 10.06.2004, p. 7. 

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Proposal for a 

COUNCIL DECISION 

on a Community Position regarding Decision No. [c/2005] of the 
Community/Switzerland Air Transport Committee established under the Agreement 
between the European Community and the Swiss Confederation on Air Transport, 
amending the Annex to the Agreement 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, 

Having  regard  to  the  Decision  of  the  Council,  and  of  the  Commission  as  regards  the 
Agreement on Scientific and Technological Cooperation, of 4 April 2002 on the conclusion of 
seven  Agreements  with  the  Swiss  Confederation  (2002/309/EC,  Euratom),  and  in  particular 
Article 3 thereof, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

The  Agreement  between  the  European  Community  and  the  Swiss  Confederation  on 
Air Transport (hereinafter referred as “The Agreement”) entered into force on 1 June 
2002. 

Article  21  of  the  Agreement  creates  a  Community/Switzerland  Air  Transport 
Committee with responsibility for the administration and proper implementation of the 
Agreement. 

New Community legislation relevant to the implementation of the Agreement has been 
adopted since the signature of the Agreement. 

Article  23,  Paragraph  4  of  the  Agreement  requires  the  Community/Switzerland  Air 
Transport Committee to adopt decisions revising the Annex to the Agreement. 

Article  3,  Paragraph  3  of  the  Decision  of  the  Council  and  of  the  Commission  as 
regards the Agreement on Scientific and Technological Cooperation of  4 April 2002 
on the conclusion of seven Agreements with the Swiss Confederation (2002/309/EC, 
Euratom)  provides  that  the  Community’s  position  with  regard  to  the  adoption  of 
decisions by the Community/Switzerland Air Transport Committee not mentioned in 
Paragraph  2  thereof  (incorporation  of  new  acquis  subject  to  mere  technical 
adjustments)  shall  be  adopted  by  the  Council,  acting  by  qualified  majority,  on  a 
proposal from the Commission. As the adaptations with which the new legislation will 
be incorporated into the Agreement go beyond mere technical adjustments, it is for the 
Council to adopt the Community’s position on this draft Joint Committee Decision. 

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HAS DECIDED AS FOLLOWS: 

Article1 

The  position  of  the  European  Community  in  the  Community/Switzerland  Air  Transport 
Committee,  created  by  Article  21  of  the  Agreement  between  the  European  Community  and 
the Swiss Confederation on Air Transport, with regard to the amendment of the annex to the 
Agreement, shall be based on the annex to this decision. 

Article 2 

The  Declaration  on  Swiss  attendance  of  committees  contained  in  the  Final  Act  of  the 
Agreement between the European Community and the Swiss Confederation signed on 21 June 
1999 and adopted by the Council on 4 April 2002, is supplemented by a Declaration on Swiss 
participation in the Committee established by Regulation 1592/2002. This Declaration will be 
published together with the Joint Committee Decision in the annex to this decision. 

Done at Brussels,  

For the Council 
The President 

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Proposal for a 

COUNCIL DECLARATION 

Accompanying the adoption of the Community Position regarding Decision No. [c/2005] 
of the Community/Switzerland Air Transport Committee established under the 
Agreement between the European Community and the Swiss Confederation on Air 
Transport, amending the Annex to the Agreement 

The  Council  of  the  European  Union  agrees  that  the  Declaration  on  Swiss  attendance  of 
committees,  contained  in  the  final  act  of  the  Agreement  between  the  European  Community 
and  the  Swiss  Confederation  on  Air  Transport,  signed  on  21  June  1999  and  adopted  by  the 
Council on 4 April 2002, can henceforth be read as containing an additional indent stating “ - 
The Committee established under Regulation 1592/2002”  

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ANNEX 

DECISION OF THE COMMUNITY/SWITZERLAND AIR TRANSPORT 
COMMITTEE  
No [c/2005] 

of […] 2006 

amending the Annex to the Agreement between the European Community and the Swiss 
Confederation on Air Transport 

THE COMMUNITY/SWITZERLAND AIR TRANSPORT COMMITTEE, 

Having  regard  to  the  Agreement  between  the  European  Community  and  the  Swiss 
Confederation on Air Transport, hereinafter referred to as ‘the Agreement’, and in particular 
Article 23(4) thereof, 

HAS DECIDED AS FOLLOWS: 

The Annex to the Agreement between the European Community and the Swiss Confederation 
on Air Transport shall be amended as specified in the Annex to this Decision. 

Article 1 

Article 2 

This  Decision  with  its  Annex  shall  be  published  in  the  Official  Journal  of  the  European 
Union, and the Official Compendium of Swiss Federal Law. It will enter into force on the first 
day of the second month following its adoption. 

Done in Brussels, …  

For the Joint Committee 
The Head of the Community Delegation 

The Head of the Swiss Delegation 

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ANNEX to DECISION OF THE COMMUNITY/SWITZERLAND AIR TRANSPORT 
COMMITTEE  
No [c/2005] 

. 

1. 

The following shall be added to point 4 (Air Safety) of the Annex to the Agreement: 

"No 1592/2002 

Regulation of the European Parliament and of the Council of 15 July 2002 on common rules 
in the field of civil aviation and establishing a European Aviation Safety Agency (hereinafter 
referred to as "the Regulation") 

The Agency shall enjoy also in Switzerland the powers granted to it under the provisions of 
the Regulation. 

The  Commission  shall  enjoy  also  in  Switzerland  the  powers  granted  to  it  for  decisions 
according to Article 10(2), 10(4), 10(6), 16(4), 29(3)(i), 31(3), 32(5) and 53(4). 

Notwithstanding  the  horizontal  adaptation  provided  in  the  first  indent  of  the  Annex  to  the 
Agreement between the European Community and the Swiss Confederation on Air transport, 
the  references  to  the  “Member  States”  made  in  article  54  of  the  Regulation  or  in  the 
provisions  of  Decision  1999/468/EC  mentioned  in  that  provision  shall  not  be  understood  to 
apply to Switzerland 

Nothing  in  the  Regulation  shall  be  construed  so  as  to  transfer  to  EASA  authority  to  act  on 
behalf of Switzerland under international agreements for other purposes than to assist in the 
performance of its obligations pursuant to such agreements. 

The  text  of  the  Regulation  shall,  for  the  purposes  of  the  Agreement,  be  read  with  the 
following adaptations 

a) 

Article 9 shall be amended as follows: 

(i) 

In  paragraph  1,  the  words  "or  Switzerland"  shall  be  inserted  after  the  words 
"the Community". 

(ii) 

In paragraph 2 (a), the words "or Switzerland" shall be inserted after the words 
"the Community". 

(iii)  Paragraphs 2 (b) and (c) of Article 9 shall be deleted 

(iv)  A new Paragraph 3 shall be inserted: 

"Whenever the Community negotiates with a third country in order to conclude an agreement 
providing that a Member State or the Agency may issue certificates on the basis of 
certificates  issued  by  the  aeronautical  authorities  of  that  third  country,  it  shall 

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endeavour  to  obtain  for  Switzerland  an  offer  of  a  similar  agreement  with  the  third 
country in question. 

Switzerland  shall,  in  turn,  endeavour  to  conclude  with  third  countries  agreements 

corresponding to those of the Community". 

b) 

The following paragraph shall be added to Article 20: 

"4.  By  way  of  derogation  from  Article  12(2)(a)  of  the  Conditions  of  employment  of  other 
servants of the European Communities, nationals of Switzerland enjoying their full rights as 
citizens may be engaged under contract by the Executive Director of the Agency.” 

c) 

The following shall be added to Article 21: 

“Switzerland shall apply to the Agency the Protocol on the Privileges and Immunities of the 
European Communities, which is set out as Annex A to the present Annex.” 

d) 

The following shall be inserted at the end of paragraph 2 of Article 28: 

“Switzerland  shall  participate  fully  in  the  Management  Board  and  shall  within  it  have  the 
same rights and obligations as EU Member States, except for the right to vote". 

e) 

The following paragraph shall be added in Article 48: 

“8.  Switzerland  shall  participate  in  the  financial  contribution  referred  to  in  paragraph  1(a), 
according to the following formula: 

S (0.2/100) + S [1 - (a+b) 0.2/100] c/C 

Whereby 

S = the part of the budget of the Agency not covered by the fees and charges mentioned in 
paragraph 1 (b) and (c) 

a = the number of associated States 

b = the number of EU Member States 

c = the contribution of Switzerland to the ICAO budget 

C = the total contribution of the EU Member States and of the Associated States to the ICAO 
budget." 

f) 

The following shall be added to Article 50: 

“The provisions relating to financial control by the Community in Switzerland concerning the 
participants in the activities of the Agency are set out in Annex B to the present Annex.” 

g) Annex II of EC Regulation No 1592/2002 is extended to include the following aircraft as 
products  falling  under  Article  2  paragraph  3  a)  ii)  of  Commission  Regulation  (EC) 
No 1702/2003 

–  A/c - [HB IDJ] – type CL600-2B19 

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–  A/c - [HB-IGM] – type Gulfstream G-V-SP 

–  A/c - [HB-IIS, HB-IIY, HB-IMJ, HB-IVL, HB-IVZ, HB-JES] – type Gulfstream G-V 

–  A/c - [HB-IBX, HB-IKR, HB-IMY, HB-ITF, HB-IWY] – type Gulfstream G-IV 

–  A/c - [HB-XJF, HB-ZCW, HB-ZDF, HB-ZDO] – type MD 900 

2. 

The following shall be added to point 4 (Air Safety) of the Annex to the Agreement, 
after the inclusion referred to in number 1 of the present Annex: 

“No 1643/2003 

Regulation  of  the  European  Parliament  and  of  the  Council  of  22  July  2003  amending 
Regulation (EC) No 1592/2002 on common rules in the field of civil aviation and establishing 
a European Aviation Safety Agency” 

3. 

The following shall be added to point 4 (Air Safety) of the Annex to the Agreement, 
after the inclusion referred to in number 2 of the present Annex: 

“No 1701/2003 

Commission  Regulation  of  24  September  2003  adapting  Article  6  of  Regulation  (EC) 
No 1592/2002 of the European Parliament and of the Council on common rules in the field of 
civil aviation and establishing a European Aviation Safety Agency” 

4. 

The following shall be added to point 4 (Air Safety) of the Annex to the Agreement, 
after the inclusion referred to in number 3 of the present Annex: 

“No 104/2004 

Commission  Regulation  of  22  January  2004  laying  down  rules  on  the  organization  and 
composition of the Board of Appeal of the European Aviation Safety Agency” 

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ANNEX A to the Annex to the Decision of the Community/Switzerland Air Transport 
Committee No [c/2005]  

Protocol on the privileges and immunities of the European Communities 

THE HIGH CONTRACTING PARTIES,  

CONSIDERING  that,  in  accordance  with  Article  28  of  the  Treaty  establishing  a  Single 
Council and a Single Commission of the European Communities, these Communities and the 
European Investment Bank shall enjoy in the territories of the Member States such privileges 
and immunities as are necessary for the performance of their tasks,  

HAVE AGREED upon the following provisions, which shall be annexed to this Treaty. 

CHAPTER I 

PROPERTY, FUNDS, ASSETS AND OPERATIONS OF THE EUROPEAN 
COMMUNITIES 

Article 1 

The  premises  and  buildings  of  the  Communities  shall  be  inviolable.  They  shall  be  exempt 
from search, requisition, confiscation or expropriation.  

The property and assets of the Communities shall not be the subject of any administrative or 
legal measure of constraint without the authorisation of the Court of Justice.  

The archives of the Communities shall be inviolable.  

Article 2 

Article 3 

The  Communities,  their  assets,  revenues  and  other  property  shall  be  exempt  from  all  direct 
taxes. 

The  governments  of  the  Member  States  shall,  wherever  possible,  take  the  appropriate 
measures to remit or refund the amount of indirect taxes or sales taxes included in the price of 
movable  or  immovable  property,  where  the  Communities  make,  for  their  official  use, 
substantial purchases the price of which includes taxes of this kind. These provisions shall not 
be  applied,  however,  so  as  to  have  the  effect  of  distorting  competition  within  the 
Communities. 

No exemption shall be granted in respect of taxes and dues which amount merely to charges 
for public utility services. 

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Article 4 

The  Communities  shall  be  exempt  from  all  customs  duties,  prohibitions  and  restrictions  on 
imports and exports in respect of articles intended for their official use: articles so imported 
shall not be disposed of, whether or not in return for payment, in the territory of the country 
into which they have been imported, except under conditions approved by the government of 
that country.  

The  Communities  shall  also  be  exempt  from  any  customs  duties  and  any  prohibitions  and 
restrictions on import and exports in respect of their publications. 

The  European  Coal  and  Steel  Community  may  hold  currency  of  any  kind  and  operate 
accounts in any currency. 

Article 5 

CHAPTER II 

COMMUNICATIONS AND LAISSEZ PASSER 

Article 6 

For their official communications and the transmission of all their documents, the institutions 
of the Communities shall enjoy in the territory of each Member State the treatment accorded 
by that State to diplomatic missions.  

Official  correspondence  and  other  official  communications  of  the  institutions  of  the 
Communities shall not be subject to censorship. 

Article 7 

1. 

2. 

Laissez passer in a form to be prescribed by the Council, which shall be recognized 
as valid travel documents by the authorities of the Member States, may be issued to 
members  and  servants  of  the  institutions  of  the  Communities  by  the  Presidents  of 
these institutions. These laissez passer shall be issued to officials and other servants 
under conditions laid down in the Staff Regulations of officials and the Conditions of 
Employment of other servants of the Communities. 

The Commission may conclude agreements for these laissez passer to be recognised 
as valid travel documents within the territory of third countries. 

The provisions of Article 6 of the Protocol on the privileges and immunities of the 
European Coal and Steel Community shall, however, remain applicable to members 
and servants of the institutions who are at the date of entry into force of this Treaty in 
possession  of  the  laissez  passer  provided  for  in  that  Article,  until  the  provisions  of 
paragraph 1 of this Article are applied. 

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CHAPTER III 

MEMBERS OF THE EUROPEAN PARLIAMENT 

Article 8 

No administrative or other restriction shall be imposed on the free movement of Members of 
the  European  Parliament  travelling  to  or  from  the  place  of  meeting  of  the  European 
Parliament. 

Members  of  the  European  Parliament  shall,  in  respect  of  customs  and  exchange  control,  be 
accorded:  

a. 

b. 

by  their  own  government,  the  same  facilities  as  those  accorded  to  senior  officials 
travelling abroad on temporary official missions;  

by the government of other Member States, the same facilities as those accorded to 
representatives of foreign governments on temporary official missions. 

Article 9 

Members of the European Parliament shall not be subject to any form of inquiry, detention or 
legal proceedings in respect of opinions expressed or votes cast by them in the performance of 
their duties.  

Article 10 

During the sessions of the European Parliament, its Members shall enjoy:  

a 

b. 

in  the  territory  of  their  own  State,  the  immunities  accorded  to  members  of  their 
parliament;  

in the territory of any other Member State, immunity from any measure of detention 
and from legal proceedings. 

Immunity shall likewise apply to Members while they are travelling to and from the place of 
meeting of the European Parliament. 

Immunity cannot be claimed when a Member is found in the act of committing an offence and 
shall not prevent the European Parliament from exercising its right to waive the immunity of 
one of its Members. 

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CHAPTER IV 

REPRESENTATIVES OF MEMBER STATES TAKING PART IN THE WORK OF 
THE INSTITUTIONS OF THE EUROPEAN COMMUNITIES 

Article 11 

Representatives  of  Member  States  taking  part  in  the  work  of  the  institutions  of  the 
Communities, their advisers and technical experts shall, in the performance of their duties and 
during  their  travel  to  and  from  the  place  of  meeting,  enjoy  the  customary  privileges, 
immunities and facilities.  

This Article shall also apply to members of the advisory bodies of the Communities.  

OFFICIALS AND OTHER SERVANTS OF THE EUROPEAN COMMUNITIES 

CHAPTER V 

Article 12 

In  the  territory  of  each  Member  State  and  whatever  their  nationality,  officials  and  other 
servants of the Communities shall:  

a. 

b. 

c. 

d. 

e. 

subject to the provisions of the Treaties relating, on the one hand, to the rules on the 
liability  of  officials  and  other  servants  towards  the  Communities  and,  on  the  other 
hand, to the jurisdiction of the Court in disputes between the Communities and their 
officials  and  other  servants,  be  immune  from  legal  proceedings  in  respect  of  acts 
performed by them in their official capacity, including their words spoken or written. 
They shall continue to enjoy this immunity after they have ceased to hold office;  

together with their spouses and dependent members of their families, not be subject 
to immigration restrictions or to formalities for the registration of aliens;  

in respect of currency or exchange regulations, be accorded the same facilities as are 
customarily accorded to officials of international organisations;  

enjoy  the  right  to  import  free  of  duty  their furniture  and  effects  at  the  time  of  first 
taking up their post in the country concerned, and the right to re export free of duty 
their  furniture  and  effects,  on  termination  of  their  duties  in  that  country,  subject  in 
either  case  to  the  conditions  considered  to  be  necessary  by  the  government  of  the 
country in which this right is exercised;  

have  the  right  to  import  free  of  duty  a  motor  car  for  their  personal  use,  acquired 
either  in  the  country  of  their  last  residence  or  in  the  country  of  which  they  are 
nationals on the terms ruling in the home market in that country, and to re export it 
free of duty, subject in either case to the conditions considered to be necessary by the 
government of the country concerned.  

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Article 13 

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,  in 
accordance with the conditions and procedure laid down by the Council, acting on a proposal 
from the Commission. 

They  shall  be  exempt  from  national  taxes  on  salaries,  wages  and  emoluments  paid  by  the 
Communities. 

Article 14 

In  the  application  of  income  tax,  wealth  tax  and  death  duties  and  in  the  application  of 
conventions  on  the  avoidance  of  double  taxation  concluded  between  Member  States  of  the 
Communities,  officials  and  other  servants  of  the  Communities  who,  solely  by  reason  of  the 
performance of their duties in the service of the Communities, establish their residence in the 
territory of a Member State other than their country of domicile for tax purposes at the time of 
entering  the  service  of  the  Communities,  shall  be  considered,  both  in  the  country  of  their 
actual residence and in the country of domicile for tax purposes, as having maintained their 
domicile in the latter country provided that it is a member of the Communities. This provision 
shall also apply to a spouse, to the extent that the latter is not separately engaged in a gainful 
occupation,  and  to  children  dependent  on  and  in  the  care  of  the  persons  referred  to  in  this 
Article. 

Movable property belonging to persons referred to in the preceding paragraph and situated in 
the territory of the country where they are staying shall be exempt from death duties in that 
country;  such  property shall, for the  assessment of such duty, be considered  as being in  the 
country  of  domicile  for  tax  purposes,  subject  to  the  rights  of  third  countries  and  to  the 
possible application of provisions of international conventions on double taxation. 

Any domicile acquired solely by reason of the performance of duties in the service of other 
international organisations shall not be taken into consideration in applying the provisions of 
this Article. 

The  Council  shall,  acting  unanimously  on  a  proposal  from  the  Commission,  lay  down  the 
scheme of social security benefits for officials and other servants of the Communities. 

Article 15 

Article 16 

The Council shall, acting on a proposal from the Commission and after consulting the other 
institutions  concerned,  determine  the  categories  of  officials  and  other  servants  of  the 
Communities to whom the provisions of Article 12, the second paragraph of Article 13, and 
Article 14 shall apply, in whole or in part.  

The names, grades  and  addresses  of  officials and other servants included in such categories 
shall be communicated periodically to the governments of the Member States.  

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CHAPTER VI 

PRIVILEGES AND IMMUNITIES OF MISSIONS OF THIRD COUNTRIES 
ACCREDITED TO THE EUROPEAN COMMUNITIES 

Article 17 

The  Member  State  in  whose  territory  the  Communities  have  their  seat  shall  accord  the 
customary  diplomatic  immunities  and  privileges  to  missions  of  third  countries  accredited  to 
the Communities.  

CHAPTER VII 

GENERAL PROVISIONS 

Article 18 

Privileges,  immunities  and  facilities  shall  be  accorded  to  officials  and  other  servants  of  the 
Communities solely in the interests of the Communities.  

Each institution of the Communities shall be required to waive the immunity accorded to an 
official or other servant wherever that institution considers that the waiver of such immunity 
is not contrary to the interests of the Communities.  

The institutions of the Communities shall, for the purpose of applying this Protocol, cooperate 
with the responsible authorities of the Member States concerned.  

Article 19 

Articles 12 to 15 and Article 18 shall apply to Members of the Commission.  

Article 20 

Article 21 

Articles  12  to  15  and  Article  18  shall  apply  to  the  Judges,  the  Advocates  General,  the 
Registrar  and  the  Assistant  Rapporteurs  of  the  Court  of  Justice,  without  prejudice  to  the 
provisions  of  Article  3  of  the  Protocols  on  the  Statute  of  the  Court  of  Justice  concerning 
immunity from legal proceedings of Judges and Advocates General. 

Article 22 

This Protocol shall also apply to the European Investment Bank, to the members of its organs, 
to its staff and to the representatives of the Member States taking part in its activities, without 
prejudice to the provisions of the Protocol on the Statute of the Bank. 

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The  European  Investment  Bank  shall  in  addition  be  exempt  from  any  form  of  taxation  or 
imposition of a like nature on the occasion of any increase in its capital and from the various 
formalities  which  may  be  connected  therewith  in  the  State  where  the  Bank  has  its  seat. 
Similarly,  its  dissolution  or  liquidation  shall  not  give  rise  to  any  imposition.  Finally,  the 
activities of the Bank and of its organs carried on in accordance with its Statute shall not be 
subject to any turnover tax.  

Article 23 

This Protocol shall also apply to the European Central Bank, to the members of its organs and 
to its staff, without prejudice to the provisions of the Protocol on the Statute of the European 
System of Central Banks and the European Central Bank. 

The  European  Central  Bank  shall,  in  addition,  be  exempt  from  any  form  of  taxation  or 
imposition of a like nature on the occasion of any increase in its capital and from the various 
formalities which may be connected therewith in the State where the Bank has its seat. The 
activities  of  the  Bank  and  of  its  organs  carried  on  in  accordance  with  the  Statute  of  the 
European System of Central Banks and of the European Central Bank shall not be subject to 
any turnover tax. 

The above provisions shall also apply to the European Monetary Institute. Its dissolution or 
liquidation shall not give rise to any imposition. 

IN WITNESS WHEREOF, the undersigned Plenipotentiaries have signed this Protocol.  

Done  at  Brussels  this  eighth  day  of  April  in  the  year  one  thousand  nine  hundred  and  sixty 
five.  

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Appendix to Annex A 

Procedure for the application in Switzerland of the Protocol on Privileges and 
Immunities 

1. 

Extension of application to Switzerland 

Wherever the Protocol on the privileges and immunities of the European Communities 
(hereinafter called "the Protocol") contains references to Member States, the references shall 
be  understood  to  apply  equally  to  Switzerland,  unless  the  following  provisions  determine 
otherwise. 

2. 

Exemption of the Agency from indirect taxation (including VAT) 

Goods  and  services  exported  from  Switzerland  shall  not  be  subject  to  Swiss  value 
added tax (VAT). In the case of goods and services provided to the Agency in Switzerland for 
its  official  use,  in  accordance  with  the  second  paragraph  of  Article  3  of  the  Protocol, 
exemption  from  VAT  shall  be  granted  by  way  of  refund.  Exemption  from  VAT  shall  be 
granted  if  the  actual  purchase  price  of  the  goods  and  services  mentioned  in  the  invoice  or 
equivalent document totals at least 100 Swiss francs (inclusive of tax).  

The VAT refund shall be granted on presentation to the Federal Tax Administration's 
VAT  Main  Division  of  the  Swiss  forms  provided  for  the  purpose.  As  a  rule,  refund 
applications shall be processed within the three months following the date on which they were 
lodged together with the necessary supporting documents. 

3. 

Procedure for the application of the rules relating to the Agency's staff 

As  regards  the  second  paragraph  of  Article  13  of  the  Protocol,  Switzerland  shall 
exempt,  according  to  the  principles  of  its  national  law,  officials  and  other  servants  of  the 
Agency within the meaning of Article 2 of Regulation (Euratom, ECSC, EEC) No 549/69 of 
the  Council  of  25  March  1969  (OJ  L  74,  27.3.1969,  p.  1)  from  federal,  cantonal  and 
communal  taxes  on  salaries,  wages  and  emoluments  paid  to  them  by  the  Community  and 
subject to an internal tax for its own benefit.  

Switzerland shall not be considered as a Member State within the meaning of point 1 

above for the application of Article 14 of the Protocol. 

Officials  and  other  servants  of  the  Agency  and  members  of  their  families  who  are 
members  of  the  social  insurance  system  applicable  to  officials  and  other  servants  of  the 
Community shall not be obliged to be members of the Swiss social security system.  

The Court of Justice of the European Communities shall have exclusive jurisdiction in 
any  matters  concerning  relations  between  the  Agency  or  the  Commission  and  its  staff  with 
regard to the application of Regulation (EEC, Euratom, ECSC) No 259/68 of the Council of 
29 February 1968 (OJ L 56, 4.3.1968, p. 1) and the other provisions of Community law laying 
down working conditions. 

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ANNEX B to the Annex to the Decision of the Community/Switzerland Air Transport 
Committee No [c/2005]  

Financial control as regards Swiss participants in activities of the European Aviation 
Safety Agency 

ARTICLE 1 

Direct communication 

The  Agency  and  the  Commission  shall  communicate  directly  with  all  persons  or  entities 
established  in  Switzerland  and  participating  in  activities  of  the  Agency,  as  contractors, 
participants  in  Agency  programmes,  recipients  of  payments  from  the  Agency  or  the 
Community  budget,  or  subcontractors.  Such  persons  may  send  directly  to  the  Commission 
and  to  the  Agency  all  relevant  information  and  documentation  which  they  are  required  to 
submit  on  the  basis  of  the  instruments  referred  to  in  this  Decision  and  of  contracts  or 
agreements concluded and any decisions taken pursuant to them. 

ARTICLE 2 

Audits 

In accordance with Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 
1. 
and  the  financial  regulations  adopted  by  the  Management  Board  of  the  Agency,  with 
Commission  Regulation  (EC,  Euratom)  No  2343/2002  of  23 December  2002  and  with  the 
other  instruments  referred  to  in  this  Decision,  contracts  or  agreements  concluded  and 
decisions  taken  with  beneficiaries  established  in  Switzerland  may  provide  for  scientific, 
financial,  technological  or  other  audits  to  be  conducted  at  any  time  on  the  premises  of  the 
beneficiaries  and  of  their  subcontractors  by  Agency  and  Commission  officials  or  by  other 
persons mandated by the Agency and the Commission. 

2. 
Agency and Commission officials and other persons mandated by the Agency and the 
Commission  shall  have  appropriate  access  to  sites,  works  and  documents  and  to  all  the 
information required in order to carry out such audits, including in electronic form. This right 
of access shall be stated explicitly in the contracts or agreements concluded to implement the 
instruments referred to in this Decision. 

The Court of Auditors of the European Communities is to have the same rights as the 

3. 
Commission. 

The audits may take place until five years after the expiry of this Decision or under the 

4. 
terms of the contracts or agreements concluded and the decisions taken. 

The Swiss Federal Audit Office shall be informed in advance of audits conducted on 

5. 
Swiss territory. This information shall not be a legal condition for carrying out such audits. 

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ARTICLE 3 

On-the-spot checks 

Under this Decision, the Commission (OLAF) shall be authorised to carry out on-the-
1. 
spot  checks  and  inspections  on  Swiss  territory,  under  the  terms  and  conditions  set  out  in 
Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996. 

On-the-spot  checks  and  inspections  shall  be  prepared  and  conducted  by  the 
2. 
Commission  in  close  cooperation  with  the  Swiss  Federal  Audit  Office  or  with  other 
competent  Swiss  authorities  appointed  by  the  Swiss  Federal  Audit  Office,  which  shall  be 
notified in good time of the object, purpose and legal basis of the checks and inspections, so 
that they can provide all the requisite help. To that end, the officials of the competent Swiss 
authorities may participate in the on-the-spot checks and inspections. 

If the Swiss authorities concerned so wish, the on-the-spot checks and inspections may 

3. 
be carried out jointly by the Commission and by them. 

4. 
Where the participants in the programme resist an on-the-spot check or inspection, the 
Swiss authorities,  acting  in  accordance  with  national  rules,  shall  give  the  Commission 
inspectors such assistance as they need to allow them to discharge their duty in carrying out 
an on-the-spot check or inspection. 

The  Commission  shall  report  as  soon  as  possible  to  the  Swiss  Federal  Audit  Office 
5. 
any fact or suspicion relating to an irregularity which has come to its notice in the course of 
the  on-the-spot  check  or  inspection.  In  any  event  the  Commission  is  required  to  inform  the 
aforementioned authority of the result of such checks and inspections. 

ARTICLE 4 

Information and consultation 

1. 
For  the  purposes  of  proper  implementation  of  this  Annex,  the  competent  Swiss  and 
Community authorities shall exchange information regularly and, at the request of one of the 
Parties, shall conduct consultations. 

2. 
The competent Swiss authorities shall inform the Agency and the Commission without 
delay  of  any  fact  or  suspicion  which  has  come  to  their  notice  relating  to  an  irregularity  in 
connection with the conclusion and implementation of the contracts or agreements concluded 
in application of the instruments referred to in this Decision. 

ARTICLE 5 

Confidentiality 

Information communicated or acquired in any form whatever pursuant to this Annex shall be 
covered  by  professional  secrecy  and  protected  in  the  same  way  as  similar  information  is 
protected  by  Swiss  law  and  by  the  corresponding  provisions  applicable  to  the  Community 
institutions. Such information shall not be communicated to persons other than those within 
the Community institutions, in the Member States, or in Switzerland whose functions require 

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them to know it, nor may it be used for purposes other than to ensure effective protection of 
the financial interests of the Contracting Parties. 

ARTICLE 6 

Administrative measures and penalties 

Without prejudice to application of Swiss criminal law, administrative measures and penalties 
may be  imposed  by  the  Agency  or  the  Commission  in  accordance  with  Council  Regulation 
(EC, Euratom)  No 1605/2002  of  25  June  2002  and  Commission  Regulation  (EC,  Euratom) 
No 2342/2002 of 23 December 2002 and with Council Regulation (EC, Euratom) No 2988/95 
of 18 December 1995 on the protection of the European Communities' financial interests. 

ARTICLE 7 

Recovery and enforcement 

Decisions taken by the Agency or the Commission within the scope of this Decision which 
impose  a  pecuniary  obligation  on  persons  other  than  States  shall  be  enforceable  in 
Switzerland.  The enforcement  order  shall  be  issued,  without  any  further  control  than 
verification  of  the  authenticity  of  the  act,  by  the  authority  designated  by  the  Swiss 
government,  which  shall  inform  the Agency  or  the  Commission  thereof.  Enforcement  shall 
take place in accordance with the Swiss rules of procedure.  The legality of the enforcement 
decision shall be subject to control by the Court of Justice of the European Communities. 

Judgments  given  by  the  Court  of  Justice  of  the  European  Communities  pursuant  to  an 
arbitration clause shall be enforceable on the same terms. 

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