Lega, S.

Archive of European Integration

European Communities "t/$'o /
EUROPEAN PARLIAMENT
Wbrking Documents
t982- 1983
14 June 1982
l, d./
English Edition
DGI,]MEM L.32L/82
REPORT
drawn up on betralf of the Ccnrnittee on Budgets
on the proposal frcm the Ccrnrission of the E\:rryean
Ccmnmities to the Council (Doc. 1-1005/81 - Cot.{(82)
I final) for a regulation anrending Regulation
(E\ratcm, ECSC, EEC) D{c. 549/69 detenrlining the ' I
,Ar*"r:ies of officials and other ser:vants of the
E\:ropean Ccnnunities to wtrcnr tLre provisions of
Article 12, the second paragraph of Article 13 and
Article 14 of the protocol on the Privileges and
Innn:nities of the Ccnnnmities apply
Rapporteur: Ivlr s. LE[,A
PE 78.882 /fin.
v
On 9 Etsbruary 1982 the President of the Cormcil of tle Brcpean Cmmnities
cqtsulted tle furcfean Parliarent, cr tlc prqosal fon a reglaticr arenairy
ReguJ.atim (mS, EE, E\rratcn) ttr. 549/69 deterrnining the cateEories of
off,icials and oitler servants of txte E\rrcpean @nnmitie.s to f,tsn tln'pronisjsrs
of ArticLe 12, the secqrd parqraph of Article 13 and Articlc 14 of tle
Protml on the PrivileEee ild Imrrnities of tlre ComuritieE 4ply.
fhe President of tlE E\EAean Parlianpnt referred thie propoeal to tle
Ccmltittee cr Brdgets as the ccnmitt€e reapansible and to tlE Irgal fffairg
Cqmittee for its qinian in accordance with Parliarentrs &cislqr of
17 Eebruary 1982.
ltts Lega, as rapporteur qr rnatters relating to the Staff Regulatiors,
presented a draft repoft to the Ccrurittee m Brftets qr 27 May 1982.
At the saIE lrceting t}re Ccrrmittee cr Brdgets unaninpusly adqted tle
prqoeal for a regulaticr and'related nptiqr for a resolutiqr.
the fo1lo*ing tocil< part, in the rpte: tts IdngB, ctrainrun; tttr llotenbsn,
vice-ctrainlEni ttr Adan (dryutizing for !,lr Arndt), ttr Baillot,, !t Boaenp,
I,|r C1uskeyl !t Ceorgiadis, l{re tlrff, !{r llewEar Dult, Irt Orlrndl, Irtr Price,
Mr erot4ryadakis, ltEs Pnrrrot (dcputizing for !E l"cums) ttr 8yan, ltr Saby,
ml fanraa Schtin,.t'tr Sinnrcnds and l.tr Sjmcnet,.
I
The cpinior of the I€gaI Affalrs Ccrmittee iS attached.
-3- PE 78.882/tin.
56
A
B
9_9_N_I_E_N_I_9
lttrEion for a resolutim ............... ........
Ep1anatory statencrrE . . . . . . . . . . . . . . . . . . . . . . . ., . . . . .
Qinim of tlE L€gaI Affairs Ccnmittee o. o. r o.......
-4- PE 78.882/fLn.
AThe Cqnnittre cr hrdgets hereby suhnits to the Hrropean Parlianent
the fo[oring nrction for a resolutiqr togetter with elglanatory gtat€rrcnt.!
!,l}I,Io\I EAR A RESOTTJIION
cloeing the procedure for cqrsultatlor of t}te E\rcpEan Parl.iapnt on tte
prcposal frqn tlre Ccnmission of tlre Eraopean Cotrnuritiee to t,b Corrrcil for a
regulation'arcndirq Regrlation (Hrratan, ESC, EC) No. 549/59 determinirrg ttc
cat€gories of officials and dher senrants of tln nrqean Ccrmrnities to
$hdn the provisions of Article 12, the gecqrd paragraph of Ar^tic1e 13 atd
Article L4 of the Prortocol m the Privilegeg and Inm,rnities of the
ihnmitics aply
fhe Errreean Parlianpnt,
- havitrg regard to the proposar frrn tJte ccrrniasicin to the cqulcil
(C1I.{(82) I final),
- having been consulted by tlE Oouncil, (Doc. 1-IOO5/81),
- havinq regard to the report of tlre Cqnrdttee cr Hrdgets and the opinicr
of the l€gal Ntairs Ccnntittee, (Doc. L-3ZL/921,
r. Approves the prqosar for a reg-rraticr lrhich, in pursuance of 
'
' Articres 12, 13 and 14 of the protml qr the ErvileEes and
IJrril.tnities of the Cqtnurnities, exenpts frqn natiqral taxatiqr.
r tlE allcrarrces grantcd to officials in tI€ event of terrninatiqr
of their senrice with the @rnumity in consequence of the
acoession of Grecre in aceordance wittr the regulaticrs adryted cr
the subject, in 1968, r^rhen tfp ercsutives nerged, and in 1973, rfui
the Ccnmmity was first enlarged. 
,
-'5 - PE 78'882 /fin' I
:E(PI,AIWiORY STATEM&NI
Intro&rction
l. On 10 April 1981 the A:ropean Parlianent deUvered i.'c, cpinic,r, urn
the prqosal fon a regiulation introdrrcing special and terrporara flEasures
fon tle terrninatiqr of sewice of officials of tlre E\rropean Ccnrmlrities
in consequence of the accession of new l4ember States (Greeee),
Parlianent endorsed the proposal alttrough it tabieri aricncr.Eirts to
it urhich rtere adopted by tre ccnnrission. the tort adopted first by
ParLiarcnt and then by ttre Ccnmission lirnited ttre nunber of officials
ufpse senrice could be terminated in consequence of the accression of
Greece to a rnarfuun of 25 in grade A 3.
Scrcpe of the present preosal
2. Ihe proposal nor before Parliarent is needed to inplencnt the one
rtentimed abo\re.
rts main purpose is to confirm ttrat the arrcnrarrce granted to
officials v,tpse senrice is terminated follo,rring the accession of Greece
is o<enpt fron natimal taxation.
Opinion of the rapponteur
3. rn ttre rapporteur's view this proposar for a regulation is to be
rd.cqred, especialty as it incorporates tlle principre of exenpting the
tcrmination of senrice allcnlance frcnr natimal taxation adopted by the
Cdrncil in 1968, clten the executives of the three Ccnnn:nities nrereged, ard
in 1973, r"ihen the Ccnnnrnity was first enlarged;
Ibreover, a.s the ccnmission states in its oplarntory nsrprand.nr,
'the allcrrnnce is an enolurent wittrin tlre nreaning of Article 13 of the
Proteol on the Privileges and Inmr.urities of ttre Er:ropean Ccnnu:nities
and is therefore liable to Ccnnn:nity ta< and exenpt frcnr national ta:(es'.
-6- pE 78.882 /tln.
OPINION
of the Legal Affairs Committee
Draftsman: Mr A. TYRRELL
On 26 February 1982 the Lega1 Affairs'Comnittee appointed !,tr TyRRELL
draftsman
It considered the draft opinion at j.ts meeting of 30 and 3I March 1982
and adopted it unanimously.
The following took part in the votd: Itlra Veil,'Ghairman; I"tr Chainbeiron,
vice-chairmani Mr Tyrrell, draftsmani Mr Alber (deputising for Mr coppel),
Mr Dalziel, Mr D'Angelosante, Mr De Gucht (deputising for lt{r ViSentini),
l'1r Ephremidis (deputising f,or Mrs Cinciari Rodano), Mr Ferri, !4r ceurtsen,
I{r Janssen van Raay, Mrs Macciocchi, Mr tlegahyr Mr poniridis, Mr prout and
Mr Sieglerschmidt.
- The present proposalr seeks to imend Regulation irui.to*. iCSc,_EEc) -.--
No. 54g/5gi in order that the allowance which would be p,eid to officials
affected by the proposed Regulationl on the termination of service of
officials of the European Communities in consequence of tire accession of new
Member states, when it is adopted, will be classified as an emol0ripnt'rrirthin
the meaning of Article 13(1) of the Protocol on the privileges and Immunities
of the EuroPean Communities. Such an emolument would be subject to Community
tax and exempt from national taxes.
?he Legal Affairs Committee has already considered in some depth the
sub:;tantive issues raised by the proposal for a regulation under which the
allowance would be paidz. rt takes the view that the present proposed regula-
tion would be no more than consequential on the earlier regulation when it is
adopted, and approves the classification of this allowance as an emolument
subject only to Community tax; in t-his way the interests of the protection of
the independence of Community officials is best served.
Subject to its earlier observations on the aIlow.rrr"3, the Legal Affairs
Connittee approves the present proposal.
IDo". L-35g/80
2Do". L-87/}L/Ann.
3see Doc . L-87/IL/Ann., paraguaphb
PE 1'8.882/ft;;..
27,ane ?6 (f ).
-8-
Qiniqr of the leqal Affairs Ccrunittee
4. lte qinicr of the I€gaI Affaire Ccnnriftee, which ie aruEc&:to. tltis
reSnrt, is o<actly that of t}te rryrteur.
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i
,.
ti
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I
I
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PE 78'882 /fin'-7 -


Report drawn up on behalf of the Committee on Budgets on the proposal from the Commission of the European Communities to the Council (Doc. 1-1005/81 - COM(82) 1 final) for a 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 [sic] of the Communities apply. Working Documents 1982-1983, Document 1-321/82, 14 June 1982

European Communities "t/$'o /EUROPEAN PARLIAMENTWbrking Documentst982- 198314 June 1982l, d./English EditionDGI,]MEM L.32L/82REPORTdrawn up on betralf of the Ccnrnittee on Budgetson the proposal frcm the Ccrnrission of the E\:rryeanCcmnmities to the Council (Doc. 1-1005/81 - Cot.{(82)I final) for a regulation anrending Regulation(E\ratcm, ECSC, EEC) D{c. 549/69 detenrlining the ' I,Ar*"r:ies of officials and other ser:vants of theE\:ropean Ccnnunities to wtrcnr tLre provisions ofArticle 12, the second paragraph of Article 13 andArticle 14 of the protocol on the Privileges andInnn:nities of the Ccnnnmities applyRapporteur: Ivlr s. LE[,APE 78.882 /fin.vOn 9 Etsbruary 1982 the President of the Cormcil of tle Brcpean Cmmnitiescqtsulted tle furcfean Parliarent, cr tlc prqosal fon a reglaticr arenairyReguJ.atim (mS, EE, E\rratcn) ttr. 549/69 deterrnining the cateEories ofoff,icials and oitler servants of txte E\rrcpean @nnmitie.s to f,tsn tln'pronisjsrsof ArticLe 12, the secqrd parqraph of Article 13 and Articlc 14 of tleProtml on the PrivileEee ild Imrrnities of tlre ComuritieE 4ply.fhe President of tlE E\EAean Parlianpnt referred thie propoeal to tleCcmltittee cr Brdgets as the ccnmitt€e reapansible and to tlE Irgal fffairgCqmittee for its qinian in accordance with Parliarentrs &cislqr of17 Eebruary 1982.ltts Lega, as rapporteur qr rnatters relating to the Staff Regulatiors,presented a draft repoft to the Ccrurittee m Brftets qr 27 May 1982.At the saIE lrceting t}re Ccrrmittee cr Brdgets unaninpusly adqted tleprqoeal for a regulaticr and'related nptiqr for a resolutiqr.the fo1lo*ing tocil< part, in the rpte: tts IdngB, ctrainrun; tttr llotenbsn,vice-ctrainlEni ttr Adan (dryutizing for !,lr Arndt), ttr Baillot,, !t Boaenp,I,|r C1uskeyl !t Ceorgiadis, l{re tlrff, !{r llewEar Dult, Irt Orlrndl, Irtr Price,Mr erot4ryadakis, ltEs Pnrrrot (dcputizing for !E l"cums) ttr 8yan, ltr Saby,ml fanraa Schtin,.t'tr Sinnrcnds and l.tr Sjmcnet,.IThe cpinior of the I€gaI Affalrs Ccrmittee iS attached.-3- PE 78.882/tin.56AB9_9_N_I_E_N_I_9lttrEion for a resolutim ............... ........Ep1anatory statencrrE . . . . . . . . . . . . . . . . . . . . . . . ., . . . . .Qinim of tlE L€gaI Affairs Ccnmittee o. o. r o.......-4- PE 78.882/fLn.AThe Cqnnittre cr hrdgets hereby suhnits to the Hrropean Parlianentthe fo[oring nrction for a resolutiqr togetter with elglanatory gtat€rrcnt.!!,l}I,Io\I EAR A RESOTTJIIONcloeing the procedure for cqrsultatlor of t}te E\rcpEan Parl.iapnt on tteprcposal frqn tlre Ccnmission of tlre Eraopean Cotrnuritiee to t,b Corrrcil for aregulation'arcndirq Regrlation (Hrratan, ESC, EC) No. 549/59 determinirrg ttccat€gories of officials and dher senrants of tln nrqean Ccrmrnities to$hdn the provisions of Article 12, the gecqrd paragraph of Ar^tic1e 13 atdArticle L4 of the Prortocol m the Privilegeg and Inm,rnities of theihnmitics aplyfhe Errreean Parlianpnt,- havitrg regard to the proposar frrn tJte ccrrniasicin to the cqulcil(C1I.{(82) I final),- having been consulted by tlE Oouncil, (Doc. 1-IOO5/81),- havinq regard to the report of tlre Cqnrdttee cr Hrdgets and the opinicrof the l€gal Ntairs Ccnntittee, (Doc. L-3ZL/921,r. Approves the prqosar for a reg-rraticr lrhich, in pursuance of '' Articres 12, 13 and 14 of the protml qr the ErvileEes andIJrril.tnities of the Cqtnurnities, exenpts frqn natiqral taxatiqr.r tlE allcrarrces grantcd to officials in tI€ event of terrninatiqrof their senrice with the @rnumity in consequence of theacoession of Grecre in aceordance wittr the regulaticrs adryted crthe subject, in 1968, r^rhen tfp ercsutives nerged, and in 1973, rfuithe Ccnmmity was first enlarged. ,-'5 - PE 78'882 /fin' I:E(PI,AIWiORY STATEM&NIIntro&rctionl. On 10 April 1981 the A:ropean Parlianent deUvered i.'c, cpinic,r, urnthe prqosal fon a regiulation introdrrcing special and terrporara flEasuresfon tle terrninatiqr of sewice of officials of tlre E\rropean Ccnrmlritiesin consequence of the accession of new l4ember States (Greeee),Parlianent endorsed the proposal alttrough it tabieri aricncr.Eirts toit urhich rtere adopted by tre ccnnrission. the tort adopted first byParLiarcnt and then by ttre Ccnmission lirnited ttre nunber of officialsufpse senrice could be terminated in consequence of the accression ofGreece to a rnarfuun of 25 in grade A 3.Scrcpe of the present preosal2. Ihe proposal nor before Parliarent is needed to inplencnt the onertentimed abo\re.rts main purpose is to confirm ttrat the arrcnrarrce granted toofficials v,tpse senrice is terminated follo,rring the accession of Greeceis o<enpt fron natimal taxation.Opinion of the rapponteur3. rn ttre rapporteur's view this proposar for a regulation is to berd.cqred, especialty as it incorporates tlle principre of exenpting thetcrmination of senrice allcnlance frcnr natimal taxation adopted by theCdrncil in 1968, clten the executives of the three Ccnnn:nities nrereged, ardin 1973, r"ihen the Ccnnnrnity was first enlarged;Ibreover, a.s the ccnmission states in its oplarntory nsrprand.nr,'the allcrrnnce is an enolurent wittrin tlre nreaning of Article 13 of theProteol on the Privileges and Inmr.urities of ttre Er:ropean Ccnnu:nitiesand is therefore liable to Ccnnn:nity ta< and exenpt frcnr national ta:(es'.-6- pE 78.882 /tln.OPINIONof the Legal Affairs CommitteeDraftsman: Mr A. TYRRELLOn 26 February 1982 the Lega1 Affairs'Comnittee appointed !,tr TyRRELLdraftsmanIt considered the draft opinion at j.ts meeting of 30 and 3I March 1982and adopted it unanimously.The following took part in the votd: Itlra Veil,'Ghairman; I"tr Chainbeiron,vice-chairmani Mr Tyrrell, draftsmani Mr Alber (deputising for Mr coppel),Mr Dalziel, Mr D'Angelosante, Mr De Gucht (deputising for lt{r ViSentini),l'1r Ephremidis (deputising f,or Mrs Cinciari Rodano), Mr Ferri, !4r ceurtsen,I{r Janssen van Raay, Mrs Macciocchi, Mr tlegahyr Mr poniridis, Mr prout andMr Sieglerschmidt.- The present proposalr seeks to imend Regulation irui.to*. iCSc,_EEc) -.--No. 54g/5gi in order that the allowance which would be p,eid to officialsaffected by the proposed Regulationl on the termination of service ofofficials of the European Communities in consequence of tire accession of newMember states, when it is adopted, will be classified as an emol0ripnt'rrirthinthe meaning of Article 13(1) of the Protocol on the privileges and Immunitiesof the EuroPean Communities. Such an emolument would be subject to Communitytax and exempt from national taxes.?he Legal Affairs Committee has already considered in some depth thesub:;tantive issues raised by the proposal for a regulation under which theallowance would be paidz. rt takes the view that the present proposed regula-tion would be no more than consequential on the earlier regulation when it isadopted, and approves the classification of this allowance as an emolumentsubject only to Community tax; in t-his way the interests of the protection ofthe independence of Community officials is best served.Subject to its earlier observations on the aIlow.rrr"3, the Legal AffairsConnittee approves the present proposal.IDo". L-35g/802Do". L-87/}L/Ann.3see Doc . L-87/IL/Ann., paraguaphbPE 1'8.882/ft;;..27,ane ?6 (f ).-8-Qiniqr of the leqal Affairs Ccrunittee4. lte qinicr of the I€gaI Affaire Ccnnriftee, which ie aruEc&:to. tltisreSnrt, is o<actly that of t}te rryrteur..li,.ti'tIIIPE 78'882 /fin'-7 -

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