INCOME .
IF THE NATIONAL TAX AUTHORITIES HAD TO EXAMINE THE ADMISSIBILITY AND THE AMOUNT OF THESE DEDUCTIONS THEY WOULD HAVE TO LOOK INTO THE VARIOUS COMPONENTS OF THE COMMUNITY SALARY . APART FROM THE UNFORTUNATE CONSEQUENCES WHICH COULD FOLLOW FROM DIFFERENCES IN STANDARDS OF JUDGMENT BETWEEN THE NATIONAL TAX AUTHORITIES, THIS WOULD ALSO AFFECT THE RIGHT OF THE COMMUNITY INSTITUTIONS TO FIX IN COMPLETE INDEPENDENCE THE REMUNERATION OF THEIR OFFICIALS AND THUS TO DETERMINE AND JUSTIFY THE VARIOUS COMPONENTS OF THE TOTAL SALARY PAID TO EACH OFFICIAL .
THE VIEW ADVOCATED BY THE DEFENDANT HAS THE RESULT OF MISCONTRUING, IF ONLY IN PART, THE MEANING WHICH SHOULD BE ASSIGNED TO ARTICLE 11 ( B ) OF THE PROTOCOL . IT WOULD RESULT NOT ONLY IN REMOVING THE REMUNERATION IN QUESTION FROM THE SPHERE OF THE SINGLE, UNIFORM LAW OF THE COMMUNITY BUT IT WOULD ALSO SUBJECT IT TO A NUMBER OF DIFFERENT, AND INDEED DISPARATE, LEGAL SYSTEMS .
IT IS THEREFORE AN INFRINGEMENT OF THE TREATY TO TAKE INTO ACCOUNT THE REMUNERATION REFERRED TO IN ARTICLE 11 ( B ) OF THE PROTOCOL IN ORDER TO CALCULATE THE RATE APPLICABLE TO OTHER INCOME OF THE PERSON CONCERNED .
6 . IT MUST ALSO BE BORNE IN MIND THAT THE PRESENT CASE CONCERNS NOT THE TAXATION OF THE ASSETS OF AN OFFICIAL OF THE COMMUNITY BUT THOSE OF HIS WIFE WHO IS NOT AN OFFICIAL AND THAT FOR THIS REASON THE DEFENDANT ARGUES THAT THE PROTOCOL IS NOT APPLICABLE TO HER PERSONAL INCOME .
NEVERTHELESS THE BELGIAN TAX LAW REGARDS THE ASSETS OF THE TWO SPOUSES, EVEN IF THEY ARE SEPARATE IN THE EYES OF CIVIL LAW, AS A SINGLE UNIT FROM THE POINT OF VIEW OF TAX LAW . THE EFFECTS OF THE TAX IN QUESTION ON THE COMMON INCOME CANNOT BE AND INDEED ARE NOT DENIED .
AS THE INDIRECT TAXATION OF THE REMUNERATION OF AN OFFICIAL OF THE COMMUNITY FOR THE PURPOSE OF AN ASSESSMENT ON BOTH THE SPOUSES BY TAKING IT INTO ACCOUNT IN ORDER TO DETERMINE THE RATE OF TAX IS PROHIBITED, THE SAME PROHIBITION MUST ALSO APPLY IN THE CASE OF A SINGLE ASSESSMENT ON THE OFFICIAL ALONE .
THIS IS CERTAINLY TRUE IN CASES WHERE THE HUSBAND IS ALSO PERSONALLY LIABLE FOR THE PAYMENT OF THE TAX IMPOSED ON THE ASSETS OF HIS WIFE .
THE SYSTEM OF COMBINED ASSESSMENT OF THE SPOUSES AS PROVIDED FOR BY ARTICLE 43 OF THE BELGIAN CONSOLIDATED LAWS HAS THIS EFFECT .
CONSEQUENTLY THE DEFENDANT CANNOT RELY ON THE FACT THAT THE PERSON ACCORDED THE PRIVILEGE WHO IS REFERRED TO IN THE PROTOCOL AND THE SPOUSE WHOSE INCOME HAS BEEN CHARGED TO TAX ARE NOT ONE AND THE SAME .
ON THE CONTRARY RATHER, THE PRINCIPLE THAT THE REMUNERATION REFERRED TO IN ARTICLE 11 ( B ) OF THE PROTOCOL CANNOT BE TAKEN INTO ACCOUNT FOR THE PURPOSE OF DETERMINING THE RATE APPLICABLE TO OTHER INCOME APPLIES EQUALLY WHERE THE LATTER INCOME WAS RECEIVED BY THE SPOUSE