swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Taxes - Other - From: 1960 To: 1969
This page lists 2 cases, and was prepared on 02 April 2018.
Duke of Buccleuch v Inland Revenue Commissioners; HL 1967 - [1967] 1 AC 506
Johannes Gerhardus Klomp v Inspektie Der Belastingen. (Privileges And Immunities ) R-23/68; [1969] EUECJ R-23/68
25 Feb 1969
ECJ
European, Taxes - Other, Constitutional
Europa Article 16 of the former ECSC protocol and Article 30 of the Treaty establishing a Single Council and a single commission which make Article 177 of the eec treaty and article 150 of the ECSC Treaty applicable to the first-named treaty have an identical objective, namely to ensure a uniform interpretation and application in the six member states of the provisions relating to the privileges and immunities of the communities.
In accordance with a principle common to the legal systems of the member states, the origins of which may be traced back to roman law, when legislation is amended, unless the legislature expresses a contrary intention, continuity of the legal system must be ensured.
Article 11(b ) of the protocol on the privileges and immunities of the ecsc refers to national taxes on salaries and emoluments in whatever form and under whatever name they levied.
A contribution intended to finance a social security scheme does not constitute a tax within the meaning of article 11(b ) of the protocol on the privileges and immunities of the ECSC even if such a contribution is levied in a manner resembling the levying of taxes.
[ Bailii ]