Keywords
Summary

Keywords

1 . OFFICIALS - TAX ON SALARIES - ABATEMENT FOR DEPENDENT CHILD - CONDITIONS FOR GRANT - GRANT TO BOTH HUSBAND AND WIFE , BOTH BEING OFFICIALS - EXCLUSIONS BASED ON PURPOSE OF ABATEMENT AND NON-CUMULABLE DEPENDENT-CHILD ALLOWANCE

( STAFF REGULATIONS OF OFFICIALS , ANNEX VII , ART 2 ( 6 ); REGULATION NO 260/68 OF THE COUNCIL , ART . 3 ( 4 ), SECOND SUBPARA .)

2 . OFFICIALS - TAX ON SALARIES - INDEPENDENT SYSTEM - EQUALITY OF TREATMENT - LIMITS - POSSIBLE INEQUALITIES ARISING FROM OVERLAPPING OF COMMUNITY AND NATIONAL TAX SYSTEMS - NO RELEVANCE

( REGULATION NO 260/68 OF THE COUNCIL )

Summary

1 . EVEN THOUGH THE SECOND SUBPARAGRAPH OF ARTICLE 3 ( 4 ) OF REGULATION NO 260/68 DOES NOT EXPRESSLY PRECLUDE A HUSBAND AND WIFE WHO ARE BOTH OFFICIALS OF THE COMMUNITIES FROM BEING ALLOWED THE TAX ABATEMENT FOR A DEPENDENT CHILD , SUCH AN EXCLUSION IS , HOWEVER , IN ACCORDANCE WITH THE AIM AND SCHEME OF THE SYSTEM , SINCE THE TAX ABATEMENT IS JUSTIFIED ONLY IF IT IS ALLOWED FOR SOCIAL REASONS CONNECTED WITH THE EXISTENCE OF THE CHILD AND THE COST OF MAINTAINING HIM . IN FACT SINCE NOT MORE THAN ONE DEPENDENT-CHILD ALLOWANCE IS TO BE PAID IN RESPECT OF ANY ONE DEPENDENT CHILD PURSUANT TO ARTICLE 2 ( 6 ) OF ANNEX VII TO THE STAFF REGULATIONS , INASMUCH AS HE CANNOT BE DEEMED TO BE ACTUALLY MAINTAINED INDIVIDUALLY BY EACH OF HIS PARENTS , BOTH OF WHOM ARE OFFICIALS , ONLY ONE SUPPLEMENTARY ABATEMENT EQUIVALENT TO TWICE THE AMOUNT OF THE SAID ALLOWANCE MAY BE ALLOWED IN RESPECT OF HIM WITHIN THE MEANING OF THE SECOND SUBPARAGRAPH OF ARTICLE 3 ( 4 ) OF THE AFORESAID REGULATION .

2 . THE TAX SYSTEM OF THE COMMUNITIES IS AN INDEPENDENT SYSTEM WHICH IS APPLIED IRRESPECTIVE OF THE NATIONAL SYSTEMS . CONSEQUENTLY THE PRINCIPLE OF EQUALITY DOES NOT REQUIRE ACCOUNT TO BE TAKEN OF POSSIBLE INEQUALITIES WHICH MAY BECOME APPARENT BECAUSE THE COMMUNITY AND NATIONAL SYSTEMS OVERLAP .