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Document 01968R0260-20021003
Regulation (EEC, Euratom , ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities
Consolidated text: Regulation (EEC, Euratom , ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities
Regulation (EEC, Euratom , ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities
- Date of document:
- 03/10/2002
- Date of effect:
- 03/10/2002
- Author:
- Not available
- Form:
- Consolidated text
- Additional information:
- LASTMODIN 32002R1750
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- Consolidation: basic act:
- 31968R0260
01968R0260 — EN — 03.10.2002 — 001.001
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REGULATION (EEC, EURATOM, ECSC) No 260/68 OF THE COUNCIL of 29 February 1968 (OJ L 056 4.3.1968, p. 8) |
Amended by:
REGULATION (EEC, EURATOM, ECSC) No 260/68 OF THE COUNCIL
of 29 February 1968
laying down the conditions and procedure for applying the tax for the benefit of the European Communities
Article 1
The tax on salaries, wages and emoluments paid by the Communities to their officials and other servants, indicated by the first paragraph of Article 13 of the Protocol on the Privileges and Immunities of the European Communities, shall be determined under the conditions and collected according to the procedure laid down in this Regulation.
Article 2
The following shall be liable to the tax:
Article 3
The family allowance and social benefits listed below shall be deducted from the basic taxable amount:
family allowances:
social assistance;
allowances paid on account of occupational disease or accident;
that part of any payment which represents family allowances.
The amount to be deducted shall be calculated, with due regard, where appropriate, to the provisions of Article 5.
An additional abatement equivalent to twice the amount of the allowance for a dependent child shall be made for each dependent child of the person liable as well as for each person treated as a dependent child within the meaning of Article 2 (4) of Annex VII to the Staff Regulations.
Article 4
The tax shall be calculated, subject to the provisions of Article 5, on the taxable amount obtained by applying Article 3 and disregarding any amount not exceeding EUR 19,91 and by applying the rate of:
Article 5
When salaries, wages and emoluments are subject to a corrective factor:
Article 6
By way of derogation from the provisions of Articles 3 and 4:
the sums paid
shall be assessed for purposes of the tax at the rate which, in the month preceding that of payment, was applied to the highest taxable amount of the official’s remuneration;
payments made on account of termination of service shall be taxed, after applying the abatements laid down in Article 3 (4), at a rate equal to two thirds of the ratio existing, at the time of last salary payment, between:
These provisions shall also apply to payments made pursuant to Article 4 of Regulation (Euratom, ECSC, EEC) No 2530/72.
These provisions shall apply also to payments made pursuant to Article 5 of Regulation (ECSC, EEC, Euratom) No 1543.
Article 7
When the taxable payment covers a period of less than one month, the rate of the tax shall be that which is applicable to the corresponding monthly payment.
When the taxable payment covers a period of more than one month the tax shall be calculated as if this payment had been spread evenly over the months to which it relates.
Corrective payments not related to the month during which they are paid shall be subject to the tax to which they would have been subject had they been made at the proper time.
Article 8
Tax shall be collected by means of deduction at source. The amount shall be rounded down to one hundredth of a euro.
Article 9
The tax proceeds shall be entered as revenue in the budgets of the Communities.
Article 10
The governing bodies of institutions of the Communities shall co-operate for the purpose of applying this Regulation in a uniform manner.
The Council, acting on a proposal from the Commission, shall adopt any provisions necessary for the application of this Regulation.
Article 11
This Regulation shall also apply:
Article 12
This Regulation shall apply to members of the organs of the European Investment Bank, and to members of its staff and recipients of the pensions it pays, who are included in the categories determined by the Council in application of the first paragraph of Article 16 of the. Protocol on Privileges and Immunities, with regard to salaries, wages and emoluments and to disability, retirement and survivors’ pensions paid by the Bank.
Article 12a
This Regulation shall apply to the President of the European Monetary Institute, to all other Members of the Council of the Institute, to members of its staff and to recipients of the pensions paid by the Institute who are included in the categories determined by the Council pursuant to the first paragraph of Article 16 of the Protocol on Privileges and Immunities, with regard to salaries, wages and emoluments and to disability, retirement and survivor’s pensions paid by the Institute.
Article 12b
This Regulation shall apply to the members of the organs of the European Investment Fund in the performance of their duties as such, to members of its staff and to recipients of the pensions paid by the Fund who are included in the categories determined by the Council pursuant to the first paragraph of Article 16 of the Protocol on Privileges and Immunities, with regard to salaries, wages and emoluments and to disability, retirement and survivor’s pensions paid by the Fund.
Article 12c
This Regulation shall apply to the members of the Governing Council and of the General Council of the European Central Bank, to members of its staff and to recipients of the pensions paid by the Bank who are included in the categories determined by the Council pursuant to the first subparagraph of Article 16 of the Protocol on the privileges and immunities of the European Communities, with regard to salaries, wages and emoluments and to disability, retirement and survivors’ pensions paid by the Bank.
Article 13
The compensation and payments referred to in Article 13 of Regulation No 32 (EEC) 12 (EAEC) ( 7 ) shall be exempt from the tax.
Article 14
Regulation No 32 (EEC), 12 (EAEC) is hereby repealed.
Article 15
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
( 1 ) OJ No L 56, 4.3.1968, p. 1.
( 2 ) OJ L 209, 31.7.1987, p. 1. Regulation as amended by Regulation (EEC) No 2168/89 (OJ L 208, 20.7.1989, p. 4).
( 3 ) OJ L 181, 28.6.1989, p. 2.
( 4 ) OJ L 280, 23.11.1995, p. 1.
( 5 ) OJ L 280, 23.11.1995, p. 4.
( 6 ) OJ L 38, 13.2.1997, p. 1. Regulation supplemented by Regulation (Euratom, ECSC, EEC) No 1307/87 (OJ L 124, 13.5.1987, p. 6) and last amended by Regulation (Euratom, ECSC, EC) No 2762/98 (OJ L 346, 22.12.1998, p. 1).
( 7 ) OJ No 45, 14.6.1962, p. 1461/62.
