Decision of the Management Board of Europol amending the Decision of the Europol Management Board of 16 November 1999 regarding taxes applicable to salaries and emoluments paid to Europol staff members for the benefit of Europol and agreeing to the conditions and procedures laid down by Europol adapting the amounts mentioned in the Annex thereto
Date: 2011-02-05
Institutions: Europol
Subjects: European official, Europol, board of directors, tax on employment income








C_2011037EN.01000801.xml










5.2.2011   


EN


Official Journal of the European Union


C 37/8





DECISION OF THE MANAGEMENT BOARD OF EUROPOL
amending the Decision of the Europol Management Board of 16 November 1999 regarding taxes applicable to salaries and emoluments paid to Europol staff members for the benefit of Europol and agreeing to the conditions and procedures laid down by Europol adapting the amounts mentioned in the Annex thereto
2011/C 37/06
THE MANAGEMENT BOARD OF EUROPOL,
Having regard to the Council Decision establishing the European Police Office (hereafter ‘Europol’) of 6 April 2009 based on Article 30(1)(b), Article 30(2) and Article 34(2)(c) of the Treaty on European Union (1) (hereafter ‘Europol Decision’), and in particular Article 57(5), Article 62 and Article 63 thereof,
Having regard to the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union and Article 41(3) of the Europol Convention, on the privileges and immunities of Europol, the members of its organs, the Deputy Directors and employees of Europol (2) (hereafter ‘Protocol’), and in particular Article 10 thereof,
Having regard to the Management Board Decision of 16 November 1999 agreeing to the conditions and procedures laid down by Europol regarding taxes applicable to salaries and emoluments paid to Europol staff members for the benefit of Europol (3),
Whereas:






(1)


According to Article 57(5) of the Europol Decision, the Europol Staff Regulations (4) and other relevant instruments shall continue to apply to staff members who are not recruited in accordance with Article 57(2) of the Europol Decision.










(2)


Until 2009 the annual adjustment of salaries was done in accordance with Article 44 of the Europol Staff Regulations, applying a formula agreed by the Management Board taking into consideration two components:






—


the development of the cost of living in the Netherlands,










—


the changes in salaries in the public service in the EU Member States.














(3)


Article 57(5) of the Europol Decision provides that, by way of derogation from Chapter 5 of the Europol Staff Regulations, the percentage rate of the annual adjustment of remuneration decided by the Council in accordance with Article 65 of the Staff Regulations of officials of the European Communities (5) shall apply to Europol staff.










(4)


Article 57(5) of the Europol Decision only concerns elements of staff remuneration as referred to in Chapter 5 (Articles 43 to 55) of the Europol Staff Regulations and does not extend to taxes applicable to salaries and emoluments paid to Europol staff members subject to the Europol Staff Regulations for the benefit of Europol.










(5)


In view of the amended procedure provided for in Article 57(5) of the Europol Decision concerning the adjustment of remuneration, it is desirable to adapt the conditions and procedure for applying the tax to salaries and emoluments paid by Europol to Europol staff subject to the Europol Staff Regulations, excluding local staff, in accordance with the abovementioned Article 10 of the Protocol.










(6)


The annual adjustment of remuneration provided for in Article 57(5) of the Europol Decision was implemented by Europol for the first time with retroactive effect as of 1 July 2009 according with the figures set in the Council Regulation (EU) No 1296/2009 of 23 December 2009 adjusting the remunerations and pensions of officials and other servants of the European Union and the correction coefficients applied thereto. The method of calculation for this annual adjustment for Europol staff members subject to the Europol Staff Regulations was presented to the Management Board in its meeting of 24 March 2010 (as reflected in the Annex to this Decision).










(7)


The tax applicable to Europol staff members subject to the Europol Staff Regulations should be amended in order to reflect the adjustment of remuneration applied pursuant to Article 57(5) of the Europol Decision.










(8)


The adjustment of the values mentioned in Article 4 of the Annex to the Decision of the Europol Management Board of 16 November 1999 is limited to a technical adaptation in line with the percentage used for the adjustment of remuneration pursuant to Article 57(5) of the Europol Decision.










(9)


The Director of Europol should be empowered to adapt, every year, the values mentioned in Article 4 of the Annex to the Decision of the Europol Management Board of 16 November 1999,




HAS DECIDED AS FOLLOWS:
Article 1
With effect from 1 July 2009:






—


The value mentioned in the first sentence of Article 4 of the Annex to the Decision of the Europol Management Board of 16 November 1999 shall be replaced by EUR 119,16.










—


The values in euro unit mentioned in the table included in Article 4 of the Annex to the Decision of the Europol Management Board of 16 November 1999 shall be replaced by the following:






—


8 % to amounts between EUR 119,16 and EUR 2 099,02










—


10 % to amounts between EUR 2 099,03 and EUR 2 891,07










—


12,5 % to amounts between EUR 2 891,08 and EUR 3 313,31










—


15 % to amounts between EUR 3 313,32 and EUR 3 762,78










—


17,5 % to amounts between EUR 3 762,79 and EUR 4 185,06










—


20 % to amounts between EUR 4 185,07 and EUR 4 594,36










—


22,5 % to amounts between EUR 4 594,37 and EUR 5 016,62










—


25 % to amounts between EUR 5 016,63 and EUR 5 425,94










—


27,5 % to amounts between EUR 5 425,95 and EUR 5 848,19










—


30 % to amounts between EUR 5 848,20 and EUR 6 257,50










—


32,5 % to amounts between EUR 6 257,51 and EUR 6 679,76










—


35 % to amounts between EUR 6 679,77 and EUR 7 089,72










—


40 % to amounts between EUR 7 089,73 and EUR 7 512,00










—


45 % to amounts above EUR 7 512,01.








Article 2
The Management Board Decision of 16 November 1999 is hereby amended as follows:
After Article 3, the following Article 3a shall be added:

‘Subsequent to the adjustment of remuneration decided every year by the Council in accordance with Article 65 of the Staff Regulations of officials of the European Union, the Director of Europol shall, for the first time with effect from 1 July 2010 and on annual basis thereafter, adapt the amounts mentioned in Article 4 of the Annex to this Decision with the same percentage as applied pursuant to Article 57(5) of the Council Decision of 6 April 2009 establishing the European Police Office (6). The values established in accordance with this Article shall be published in the Official Journal of the European Union.


Article 3
This Decision shall be published in the Official Journal of the European Union.
Article 4
This Decision shall enter into force on the day following its adoption by the Management Board.

Done at The Hague, 14 October 2010.


For the Management Board

Francisco José ARANDA

The Chairperson





(1)  OJ L 121, 15.5.2009, p. 37.

(2)  OJ C 221, 19.7.1997, p. 2.

(3)  OJ C 65, 28.2.2001, p. 6.

(4)  Council Act of 3 December 1998 laying down the staff regulations applicable to Europol employees (OJ C 26, 30.1.1999, p. 23).

(5)  Regulation (EEC, Euratom, ECSC) No 259/68 of the Council (OJ L 56, 4.3.1968, p. 1).

(6)  See footnote 1.’


ANNEX

Adjustment of basic salaries and allowances applicable to Europol staff subject to the Europol Staff Regulations pursuant to Article 57(5) of the Council Decision with effect from 1 July 2009

Pursuant to Article 57(5) of the Europol Decision by way of derogation from Chapter 5 of the Europol Staff Regulations, the percentage rate of the annual adjustment of remuneration decided by the Council in accordance with Article 65 of the Staff Regulations of officials of the European Communities (1) shall be applicable to Europol staff; therefore with effect from 1 July 2009 for Europol staff subject to the Europol Staff Regulations:






(a)


Article 45 ESR, the table of basic monthly salaries is replaced by the following (1,85 % increase):
















 


1


2


3


4


5


6


7


8


9


10


11




1


15 867,20


 


 


 


 


 


 


 


 


 


 




2


14 248,07


 


 


 


 


 


 


 


 


 


 




3


9 779,37


10 031,95


10 284,54


10 556,55


10 828,56


11 113,50


11 397,15


11 696,39


11 997,54


12 314,90


12 628,98




4


8 516,46


8 743,14


8 966,59


9 202,97


9 439,37


9 688,70


9 934,80


10 197,11


10 459,38


10 734,65


11 009,89




5


7 017,19


7 201,76


7 383,10


7 577,40


7 771,69


7 978,93


8 182,93


8 399,90


8 613,62


8 840,28


9 066,97




6


6 013,37


6 172,00


6 330,69


6 499,08


6 664,22


6 839,08


7 013,95


7 198,53


7 383,10


7 577,40


7 771,69




7


5 012,73


5 145,51


5 275,03


5 414,27


5 553,50


5 699,24


5 844,95


6 000,39


6 152,59


6 314,51


6 476,41




8


4 261,48


4 374,81


4 484,89


4 604,73


4 721,29


4 844,35


4 967,40


5 100,18


5 229,70


5 368,94


5 504,93




9


3 756,32


3 856,69


3 957,10


4 060,69


4 164,33


4 274,42


4 384,53


4 501,10


4 614,48


4 737,50


4 857,31




10


3 257,64


3 345,08


3 429,25


3 519,91


3 607,36


3 704,51


3 801,64


3 902,03


3 999,17


4 106,04


4 209,66




11


3 157,26


3 241,46


3 322,39


3 409,84


3 497,25


3 591,16


3 681,85


3 778,99


3 876,14


3 979,77


4 080,11




12


2 506,40


2 574,35


2 639,12


2 707,14


2 775,15


2 849,61


2 924,09


3 001,81


3 076,29


3 157,26


3 238,21




13


2 153,39


2 211,69


2 266,74


2 328,28


2 386,57


2 451,32


2 512,85


2 580,85


2 645,64


2 716,86


2 784,84














(b)


Article 59(3) ESR, the amount ‘EUR 1 049,20’ is replaced by ‘EUR 1 068,61’;










(c)


Article 59(3) ESR, the amount ‘EUR 2 098,39’ is replaced by ‘EUR 2 137,21’;










(d)


Article 60(1) ESR, the amount ‘EUR 279,80’ is replaced by ‘EUR 284,98’;










(e)


Article 2(1) of Appendix 5 to the ESR, the amount ‘EUR 292,50’ is replaced by ‘EUR 297,91’;










(f)


Article 3(1) of Appendix 5 to the ESR, the amount ‘EUR 12 717,53’ is replaced by ‘EUR 12 952,80’;










(g)


Article 3(1) of Appendix 5 to the ESR, the amount ‘EUR 2 861,45’ is replaced by ‘EUR 2 914,39’;










(h)


Article 3(2) of Appendix 5 to the ESR, the amount ‘EUR 17 168,67’ is replaced by ‘EUR 17 486,29’;










(i)


Article 4(1) of Appendix 5 to the ESR, the amount ‘EUR 1 271,76’ is replaced by ‘EUR 1 295,29’;










(j)


Article 4(1) of Appendix 5 to the ESR, the amount ‘EUR 953,84’ is replaced by ‘EUR 971,49’;










(k)


Article 4(1) of Appendix 5 to the ESR, the amount ‘EUR 635,87’ is replaced by ‘EUR 647,63’;










(l)


Article 4(1) of Appendix 5 to the ESR, the amount ‘EUR 508,69’ is replaced by ‘EUR 518,10’;










(m)


Article 5(3) of Appendix 5 to the ESR, the amount ‘EUR 1 794,70’ is replaced by ‘EUR 1 827,90’;










(n)


Article 5(3) of Appendix 5 to the ESR, the amount ‘EUR 2 392,94’ is replaced by ‘EUR 2 437,21’;










(o)


Article 5(3) of Appendix 5 to the ESR, the amount ‘EUR 2 991,17’ is replaced by ‘EUR 3 046,51’.




The correction coefficient set in Article 3 of the Council Regulation (EC) No 1296/2009 for the Netherlands (109,3) is not applied in full to the salaries of staff remaining under the Europol Staff Regulations. Instead, only the ratio between this correction coefficient and the one set for the previous year (109,1) is applied to reflect the evolution of the cost of life in the Netherlands.
To determine the correction coefficient for France and for the US (Washington) the difference between the weighting as of 1 July 2009 as determined in the Council Regulation (115,8 for France and 87,4 for the US (Washington)) (2) versus the weighting of the Netherlands on 1 July 2007 (109,1) is calculated. Therefore as from 1 July 2009 the correction coefficients are for:






—


the Netherlands 100,18










—


France 106,14










—


US (Washington) 80,11.




The result of applying the correction coefficient is subject to the taxation as determined in Article 1 of this Decision.


(1)  Regulation (EEC, Euratom, ECSC) No 259/68 of the Council (OJ L 56, 4.3.1968, p. 1).

(2)  Council Regulation (EC) No 613/2009 (OJ L 181, 14.7.2009, p. 1), and Council Regulation (EU) No 768/2010 (OJ L 228, 31.8.2010, p. 1).