Keywords
Summary

Keywords

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1 . PRIVILEGES AND IMMUNITIES OF THE EAEC - INVIOLABILITY OF PREMISES AND BUILDINGS OF THE COMMUNITY - LEGAL ENTRY BY A NATIONAL AUTHORITY TO CARRY OUT INSPECTION - ADMINISTRATIVE MEASURE OF CONSTRAINT

( PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EAEC, ARTICLE 1 )

2 . PRIVILEGES AND IMMUNITIES OF THE EAEC - AGREEMENT BETWEEN THE COMMISSION AND A MEMBER STATE IN ORDER TO IMPLEMENT THE PROTOCOL AND TO SUPPLEMENT IT - RIGHTS AND GUARANTEES FLOWING FROM THE PROTOCOL - REDUCTION THEREOF NOT PERMISSIBLE - REQUEST FOUNDED DIRECTLY ON THE PROTOCOL - ADMISSIBILITY

3 . PRIVILEGES AND IMMUNITIES OF THE EAEC - ADMINISTRATIVE MEASURE OF CONSTRAINT - AUTHORIZATION BY THE COURT - REQUEST - COMPETENT AUTHORITY - CONDITIONS FOR GRANT OF AUTHORIZATION

( PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EAEC, ARTICLE 1 )

Summary

1 . AN ENTRY BY THE AUTHORIZED REPRESENTATIVES OF A TAX AUTHORITY OF A MEMBER STATE UPON THE PREMISES OF A COMMUNITY INSTITUTION IN ORDER TO TAKE CERTAIN ACTION CONSTITUTING THE PRELIMINARY PHASE IN THE PREPARATION OF AN ASSESSMENT TO A DUTY CONSTITUTES AN ADMINISTRATIVE MEASURE OF CONSTRAINT REQUIRING THE AUTHORIZATION OF THE COURT .

2 . AN AGREEMENT BETWEEN THE COMMISSION AND A MEMBER STATE IN ORDER TO IMPLEMENT THE PROTOCOL ON THE PRIVILEGES AND IMMUNITIES AND IF NEED BE TO SUPPLEMENT IT CANNOT DIMINISH THE RIGHTS AND GUARANTEES WHICH FLOW DIRECTLY FROM THE SAID PROTOCOL IN FAVOUR OF THE MEMBER STATES AND THEIR AGENCIES, AS WELL AS OF THE COMMUNITY INSTITUTIONS AND OF INDIVIDUALS . THE ADMISSIBILITY OF A REQUEST FOUNDED DIRECTLY UPON THE PROTOCOL CANNOT THEREFORE BE CALLED IN ISSUE BY SPECIAL PROVISIONS AGREED BETWEEN THE COMMISSION AND THE GOVERNMENT OF A MEMBER STATE .

3 . AN AUTHORITY WHICH UNDER ITS NATIONAL LAW IS COMPETENT TO CARRY OUT AN ADMINISTRATIVE MEASURE OF CONSTRAINT IS, BY VIRTUE OF ARTICLE 1 OF THE PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EAEC, ENTITLED TO REQUEST THE AUTHORIZATION FOR WHICH PROVISION IS MADE IN THAT ARTICLE . THE AUTHORIZATION REQUESTED FROM THE COURT MAY BE GRANTED WHEN THE ADMINISTRATIVE MEASURE OF CONSTRAINT DOES NOT RAISE DIFFICULTIES WHICH MIGHT PLACE IN JEOPARDY THE FUNCTIONING, INDEPENDENCE OR SECURITY OF THE COMMUNITY INSTITUTION .