IT HAD BEEN ASSESSED WITHOUT REGARD TO THE EMOLUMENTS OF THE APPLICANT .
THE APPLICANT BELIEVES THAT THIS METHOD OF ASSESSMENT IS CONTRARY TO ARTICLE 11 ( B ) OF THE PROTOCOL .
THEREFORE THE DISPUTE RELATES TO THE QUESTION WHETHER ARTICLE 11 ( B ) OF THE PROTOCOL ALLOWS THE BELGIAN TAX AUTHORITIES TO TAKE ACCOUNT OF THE SALARY AND EMOLUMENTS PAID TO AN OFFICIAL OF THE COMMUNITY BY THE COMMUNITY IN ORDER TO DETERMINE THE RATES APPLICABLE TO THE INCOME OF HIS SPOUSE WHO IS SUBJECT TO THE BELGIAN SURTAX ON INCOME .
THUS THE APPLICANT'S CONCLUSIONS RAISE BEFORE THE COURT THE GENERAL PROBLEM WHETHER, BY PROHIBITING ANY TAXATION OF THE ABOVEMENTIONED INCOME, ARTICLE 11 ( B ) OF THE PROTOCOL ALSO PREVENTS, IN PARTICULAR, ITS BEING INTO ACCOUNT IN FIXING THE RATE OF THE SURTAX ON INCOME AS PROVIDED BY BELGIAN LAW .
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IT IS NECESSARY THEREFORE TO EXAMINE THE GENERAL PROBLEM IN ORDER TO DEDUCE THE PRINCIPLE WHICH CAN BE APPLIED TO ENABLE THE PARTICULAR CASE RAISED HERE TO BE SETTLED .
1 . FROM THE POINT OF VIEW OF THE LAW APPLICABLE, THE GENERAL PROBLEM MUST BE RESOLVED ACCORDING TO THE LAW OF THE COMMUNITY, IN PARTICULAR BY INTERPRETING ARTICLE 11 OF THE PROTOCOL, AND NOT ACCORDING TO BELGIAN LAW .
CONSEQUENTLY, NEITHER THE BELGIAN LEGISLATION AND CASE LAW NOR THE PRACTICE FOLLOWED IN ANALAGOUS CASES BY THE BELGIAN AUTHORITIES CAN BE RELEVANT TO THIS CASE SINCE THEY RESOLVE THE PROBLEM IN THE LIGHT OF NATIONAL LAW .
2 . THE DEFENDANT ARGUES THAT ARTICLE 11 ( B ) OF THE PROTOCOL DOES NOT PROVIDE TOTAL EXEMPTION OF THE REMUNERATION PAID TO OFFICIALS BY THE COMMUNITY BUT MERELY DECLARES THAT OFFICIALS ARE PERSONALLY EXEMPT FROM ALL TAXATION . THE DEFENDANT DEDUCES FROM THIS THAT IT IS NOT A CASE OF " IMMUNE FROM INCOME TAX " ( REVENUS IMMUNISES ) BUT MERELY OF " INDIVIDUALS EXEMPT FROM TAXATION " ( CONTRIBUABLES EXONERES D' IMPOTS ) AND CONCLUDES THAT THIS REMUNERATION WHICH IS IN PRINCIPLE ASSESSABLE " MUST BE TAKEN INTO ACCOUNT IN ORDER TO DETERMINE CORRECTLY THE TAXABLE CAPACITY OF THE PERSON CONCERNED ".
THIS LINE OF REASONING IS UNACCEPTABLE TO THE COURT .
ON THE ONE HAND IT HAS NOT BEEN ESTABLISHED THAT THE WORDS " EXEMPT " ( " EXONERES " ) AND " IMMUNE " ( " IMMUNISES " ) ARE EMPLOYED IN INTERNATIONAL FISCAL TERMINOLOGY TO DESIGNATE DIFFERENT CONCEPTS .
FURTHERMORE, IT APPEARS FROM THE HEADING TO CHAPTER V OF THE PROTOCOL " MEMBERS OF THE HIGH AUTHORITY AND OFFICIALS OF THE INSTITUTIONS OF THE COMMUNITY " THAT THE PROTOCOL WAS CONCERNED WITH REGULATING AS A WHOLE THE LEGAL POSITION OF THESE PERSONS WHICH EXPLAINS WHY THE AUTHORS OF THE PROTOCOL CHOSE THE CONSISTENT METHOD OF ATTACHING THE VARIOUS POINTS LISTED IN ARTICLE 11 SUBPARAGRAPHS ( A ) TO ( D ) TO THE PERSON OF THE MEMBER OR OFFICIAL RATHER THAN TO THE OBJECT OF THE DIFFERENT