TO DETERMINE THE METHOD BY WHICH IT CHOOSES TO PREVENT ITS TAX TREATMENT OF TEACHERS AT THE EUROPEAN SCHOOLS FROM PRODUCING DETRIMENTAL EFFECTS FOR THE SYSTEM OF FINANCING THE COMMUNITY AND APPORTIONING FINANCIAL BURDENS BETWEEN THE MEMBER STATES .
49 IN ANSWERING THE FIRST POINT RAISED BY THE SECOND QUESTION , IN CONJUNCTION WITH THE THIRD QUESTION , IT MUST THEREFORE BE STATED THAT , BY VIRTUE OF THE DUTY OF GENUINE COOPERATION AND ASSISTANCE WHICH MEMBER STATES OWE THE COMMUNITY AND WHICH FINDS EXPRESSION IN THE OBLIGATION LAID DOWN IN ARTICLE 5 OF THE EEC TREATY TO FACILITATE THE ACHIEVEMENT OF COMMUNITY ' S TASKS AND TO REFRAIN FROM JEOPARDIZING THE ATTAINMENT OF THE OBJECTIVES OF THE TREATY , MEMBER STATES ARE PROHIBITED FROM SUBJECTING TO DOMESTIC TAXATION THE SALARIES PAID BY THE EUROPEAN SCHOOLS TO THEIR TEACHERS , WHERE THE BURDEN OF SUCH TAXATION IS BORNE BY THE COMMUNITY BUDGET . THAT OBLIGATION DOES NOT PRODUCE DIRECT EFFECTS CAPABLE OF BEING RELIED UPON IN RELATIONS BETWEEN MEMBER STATES AND THEIR SUBJECTS .
ARTICLE 7 OF THE EEC TREATY AND THE GENERAL PRINCIPLES OF COMMUNITY LAW
50 THE SECOND QUESTION REFERRED TO THE COURT BY THE SPECIAL COMMISSIONERS ALSO SEEKS TO ESTABLISH WHETHER ARTICLE 7 OF THE EEC TREATY OR ANY OTHER PROVISION OF COMMUNITY LAW REQUIRES A MEMBER STATE TO EXTEND TO ITS OWN NATIONALS THE EXEMPTION FROM DOMESTIC INCOME TAX WHICH IT GRANTS TO TEACHERS OF THE EUROPEAN SCHOOL WHO ARE NATIONALS OF ANOTHER MEMBER STATE AND , MORE SPECIFICALLY , TO APPLY THE 1957 DECISION IN RELATION TO THEM .
51 IN MR HURD ' S VIEW , THE FACT THAT THE UNITED KINGDOM GRANTS THE TAX EXEMPTION TO TEACHERS OF OTHER NATIONALITIES , BUT NOT TO TEACHERS OF UNITED KINGDOM NATIONALITY , CONSTITUTES DISCRIMINATION ON GROUNDS OF NATIONALITY , CONTRARY TO ARTICLE 7 OF THE EEC TREATY .
52 THE UNITED KINGDOM CONSIDERS THAT , SINCE THE MATTER IN QUESTION IS OUTSIDE THE SCOPE OF THE EEC TREATY , ARTICLE 7 IS NOT RELEVANT . IN ADDITION , THAT ARTICLE DOES NOT REQUIRE MEMBER STATES TO ACCORD THE SAME TREATMENT TO THEIR OWN NATIONALS AS TO NATIONALS OF OTHER MEMBER STATES .
53 IN THAT RESPECT , IT SHOULD BE NOTED IN THE FIRST PLACE THAT IT IS COMMON GROUND BETWEEN THE PARTIES THAT THE REMUNERATION OF TEACHERS AT THE EUROPEAN SCHOOL IN CULHAM WHO ARE NOT UNITED KINGDOM NATIONALS IS IN FACT NOT SUBJECT TO UNITED KINGDOM TAXATION . THERE IS SOME DISPUTE BETWEEN THE PARTIES AS TO WHETHER THAT DIFFERENCE OF TREATMENT IS COVERED BY PROVISIONS OF NATIONAL LAW OR BY DOUBLE TAXATION CONVENTIONS , AND AS TO WHAT THOSE PROVISIONS ARE , BUT THAT IS NOT A MATTER FOR THE COURT . IN REPLYING TO THE QUESTION RAISED BY THE SPECIAL COMMISSIONERS THE COURT MUST THEREFORE PROCEED ON THE ASSUMPTION THAT THE QUESTION CONCERNS A MEMBER STATE WHOSE LEGISLATION PROVIDES FOR SUCH A DIFFERENCE OF TREATMENT ACCORDING TO THE NATIONALITY OF THE