Keywords
Summary

Keywords

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1 . PRIVILEGES AND IMMUNITIES - ECSC PROTOCOL - SINGLE PROTOCOL FOR THE THREE COMMUNITIES - PRELIMINARY RULING ON INTERPRETATION - IDENTICAL OBJECTIVE

( PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE ECSC, ARTICLE 16; PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE COMMUNITIES, ARTICLE 30; EEC TREATY, ARTICLE 177; EAEC TREATY, ARTICLE 150 )

2 . AMENDMENT OF LEGISLATION - SILENCE OF THE LEGISLATURE - CONTINUITY OF LEGAL SYSTEM - PRINCIPLE COMMON TO THE LEGAL SYSTEMS OF MEMBER STATES

3 . OFFICIALS OF THE ECSC - PRIVILEGES AND IMMUNITIES - EXEMPTION FROM NATIONAL TAXES - EXTENT

( PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE ECSC, ARTICLE 11 )

4 . OFFICIALS OF THE ECSC - PRIVILEGES AND IMMUNITIES - EXEMPTION FROM NATIONAL TAXES - CONTRIBUTION INTENDED TO FINANCE A SOCIAL SECURITY SCHEME - NO EXEMPTION

( PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE ECSC, ARTICLE 11 )

Summary

1 . 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

EAEC 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 .

2 . 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 .

3 . 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 .

4 . 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 .