Keywords
Summary

Keywords

1 . PRELIMINARY RULINGS - JURISDICTION OF THE COURT - ACT OF ACCESSION OF 1972 - ARTICLE 3 - LIMITS

( EEC TREATY , ART . 177 ; EAEC TREATY , ART . 150 ; TREATY OF ACCESSION OF 1972 , ART . 1 ( 3 ); ACT OF ACCESSION OF 1972 , ART . 3 )

2 . ACCESSION OF NEW MEMBER STATES TO THE COMMUNITIES - ACT OF ACCESSION OF 1972 - ARTICLE 3 - SCOPE - EFFECTS

( ACT OF ACCESSION OF 1972 , ART . 3 )

3 . MEMBER STATES - OBLIGATIONS - ARTICLE 5 OF THE EEC TREATY - SCOPE

( EEC TREATY , ART . 5 )

4 . MEMBER STATES - OBLIGATIONS - RESTRICTION ON THE POWER TO TAX THE SALARIES OF TEACHERS OF THE EUROPEAN SCHOOLS - DIRECT EFFECT - NONE

( EEC TREATY , ART . 5 )

5 . COMMUNITY LAW - PRINCIPLES - EQUAL TREATMENT - DISCRIMINATION ON GROUNDS OF NATIONALITY - PROHIBITION - SCOPE

( EEC TREATY , ART . 7 )

Summary

1 . BY VIRTUE OF ARTICLE 1 ( 3 ) OF THE TREATY OF ACCESSION OF 1972 THE COURT HAS JURISDICTION TO GIVE A PRELIMINARY RULING ON THE INTERPRETATION OF ARTICLE 3 OF THE ACT CONCERNING THE CONDITIONS OF ACCESSION . BY VIRTUE OF SUCH JURISDICTION IT MAY INTERPRET THE MEASURES COVERED BY THAT PROVISION ONLY IN ORDER TO DETERMINE ITS SCOPE , AND NOT FOR THE PURPOSE OF DEFINING MEMBER STATES ' OBLIGATIONS UNDER SUCH MEASURES .

2 . ARTICLE 3 ( 3 ) OF THE ACT OF ACCESSION OF 1972 MUST BE INTERPRETED AS APPLYING TO THE DECISION CONCERNING THE TAX STATUS OF TEACHERS OF THE EUROPEAN SCHOOL ADOPTED ON 25 , 26 AND 27 JANUARY 1957 BY THE REPRESENTATIVES OF THE SIX ORIGINAL MEMBER STATES OF THE ECSC , WHO HAD FORMED THEMSELVES INTO THE BOARD OF GOVERNORS OF THE EUROPEAN SCHOOL IN LUXEMBOURG . IT DOES NOT , HOWEVER , ADD TO THE LEGAL SCOPE OF THAT DECISION .

3 . THE DUTIES IMPOSED ON THE MEMBER STATES BY ARTICLE 5 OF THE EEC TREATY , WHICH IS ITSELF ONLY THE EXPRESSION OF THE MORE GENERAL RULE IMPOSING ON MEMBER STATES AND THE COMMUNITY INSTITUTIONS MUTUAL DUTIES OF GENUINE COOPERATION AND ASSISTANCE , ARE DERIVED FROM THE TREATY AND CANNOT BE APPLIED TO AGREEMENTS BETWEEN THE MEMBER STATES WHICH LIE OUTSIDE THAT FRAMEWORK . THE POSITION WOULD BE DIFFERENT IF THE IMPLEMENTATION OF A PROVISION OF THE TREATIES OR OF SECONDARY COMMUNITY LAW OR THE FUNCTIONING OF THE COMMUNITY INSTITUTIONS WERE IMPEDED BY A MEASURE TAKEN TO IMPLEMENT SUCH AN AGREEMENT CONCLUDED BETWEEN THE MEMBER STATES OUTSIDE THE SCOPE OF THE TREATY . IN THAT EVENT THE MEASURE IN QUESTION COULD BE REGARDED AS CONTRARY TO THE OBLIGATIONS ARISING UNDER THE SECOND PARAGRAPH OF ARTICLE 5 OF THE EEC TREATY .

4 . MEMBER STATES MAY NOT , WITHOUT INFRINGING ARTICLE 5 OF THE EEC TREATY , SUBJECT TO DOMESTIC TAXATION THE SALARIES PAID BY THE EUROPEAN SCHOOLS TO THEIR TEACHERS , WHERE THE BURDEN OF SUCH TAXATION IS BORNE BY THE COMMUNITY BUDGET . THAT OBLIGATION DOES NOT HOWEVER PRODUCE DIRECT EFFECTS CAPABLE OF BEING RELIED UPON IN RELATIONS BETWEEN THE MEMBER STATES AND THEIR SUBJECTS .

5 . THE PRINCIPLE OF NON-DISCRIMINATION ENSHRINED IN ARTICLE 7 OF THE EEC TREATY CANNOT BE APPLIED TO SITUATIONS WHICH ARE WHOLLY INTERNAL TO A MEMBER STATE AND WHICH ARE IN NO WAY CONNECTED TO ANY SITUATIONS ENVISAGED BY COMMUNITY LAW . THAT IS THE CASE OF TEACHING STAFF WHO ARE NATIONALS OF A MEMBER STATE AND WHO ARE SECONDED BY THAT STATE TO A EUROPEAN SCHOOL SITUATED ON ITS TERRITORY . FOR THAT REASON ARTICLE 7 OF THE EEC TREATY CANNOT BE RELIED UPON TO PROHIBIT A MEMBER STATE FROM APPLYING TO THE TEACHING STAFF OF A EUROPEAN SCHOOL SITUATED ON ITS TERRITORY TAX TREATMENT WHICH IS LESS FAVOURABLE TO ITS OWN NATIONALS THAN TO THE NATIONALS OF THE OTHER MEMBER STATES .