52001AA0004

Opinion No 4/2001

on a proposal for a Council Regulation amending Regulation (Euratom, ECSC, EEC) No 549/69 determining the categories of officials and other servants of the European Communities to whom the provisions of Article 12, the second paragraph of Article 13 and Article 14 of the Protocol on the Privileges and Immunities of the Communities apply (purpose: taxation of those entitled to the allowance provided for in the event of termination of service)

(2001/C 162/03)

THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community, and in particular Article 248(4) thereof,

Having regard to the Protocol on the Privileges and Immunities of the European Communities, and in particular Article 16 thereof,

Having regard to the Commission proposal of 31 January 2001,

Having regard to the request drawn up by the Council, having consulted the Court of Auditors on this proposal, received at the Court on 19 February 2001,

Whereas the purpose of the Commission proposal is to apply Article 13 of the Protocol on the Privileges and Immunities of the European Communities to those entitled to the allowance provided for in the event of termination of service foreseen by the Commission in its proposal for a Regulation of 31 January 2001 introducing special measures to terminate the service of officials of the Commission of the European Communities as part of the reform of the Commission,

Whereas the abovementioned Article 13 aims to make officials and other servants of the Communities liable to a tax for the benefit of the Communities on salaries, wages and emoluments paid to them and to exempt these officials and other servants from national taxes on salaries, wages and emoluments paid by the Communities,

HAS ADOPTED THE FOLLOWING OPINION:

1. The proposed amendment, which provides for the application of Regulation (Euratom, ECSC, EEC) No 549/69 to those entitled to the allowance provided for in the event of termination of service under Article 4 of the Regulation introducing special measures to terminate the service of officials of the Commission of the European Communities, and which was adopted by the Commission on 31 January 2001 and forwarded to the Council on 2 February, calls for no comments from the Court.

This opinion was adopted by the Court of Auditors in Luxembourg at the Court meeting of 5 April 2001.

For the Court of Auditors

Jan O. Karlsson

President