Europa 1. EEC officials – privileges and immunities – exemption from national taxes and levying of a community tax – complementary nature of the provisions relating thereto – scope of the exemption from national taxes (protocol on privileges and immunities of the EEC, article 12) 2. EEC officials – privileges and immunities – charge or due representing the consideration for a service rendered by public authorities – exemption not justified (protocol on the privileges and immunities of the EEC, article 12). 1. It is as a result of the first paragraph of article 12 of the protocol on the privileges and immunities of the EEC, which provides for the payment of a tax on salaries, wages and emoluments of officials and other servants of the community for the benefit of the community, that the second paragraph of article 12 exempts salaries, wages and emoluments from national taxes, so that article 12 taken as a whole ensures a uniform treatment of the said salaries, wages and emoluments for all the officials and servants of the community, preventing, first and chiefly, their effective remuneration from differing according to their nationality or fiscal domicile as a result of the assessment of different national taxes, and secondly preventing this remuneration from being inordinately taxed as a result of double taxation. It appears from this context that the second paragraph of article 12 refers, like the first paragraph, to national taxes on salaries, no matter what form such taxes take or whatever they are called. Cf. Paragraph 6, summary, case 6/60, (1960) ECR 1129. 2. A charge or due representing the consideration for a given service rendered by the public authorities is not a tax within the meaning of the second paragraph of article 12 of the protocol on the privileges and immunities of the community annexed to the EEC treaty, even if this charge or due is calculated on the basis of the salary paid by the community to the person liable.
Citations:
C-32/67
European
Updated: 10 April 2022; Ref: scu.131861