![]() ![]() Subject to the provisions of Article 5, an abatement of 10% for occupational and personal expenses shall be made from the amount obtained by applying the preceding provisions.Īn additional abatement equivalent to twice the amount of the allowance for a dependent child shall be made for each dependent child of the person liable as well as for each person treated as a dependent child within the meaning of Article 2 (4) of Annex VII to the Staff Regulations.ĥ. The amount to be deducted shall be calculated, with due regard, where appropriate, to the provisions of Article 5.Ĥ. That part of any payment which represents family allowances. The family allowance and social benefits listed below shall be deducted from the basic taxable amount:Īllowances paid on account of occupational disease or accident However, monies and allowances, whether lump sums or not, which represent compensation for expenses incurred in the perfomance of official duties, shall be excluded from the basic taxable amount.ģ. The tax shall be payable each month on salaries, wages and emoluments paid by the Communities to each person liable.Ģ. Recipients of the compensation on termination of service provided for in Article 5 of Council Regulation (EEC, Euratom, ECSC) No 259/68 ( 1).ġ. Persons coming under the Staff Regulations of Officials or the Conditions of Employment of Other Servants of the Communities, including recipients of the compensation provided for in the event of removal from post in the interests of the service, but excluding local staff The following shall be liable to the tax: The tax on salaries, wages and emoluments paid by the Communities to their officials and other servants, indicated by the first paragraph of Article 13 of the Protocol on the Privileges and Immunities of the European Communities, shall be determined under the conditions and collected according to the procedure laid down in this Regulation. ![]() Whereas it is necessary to lay down the conditions and procedure under which the salaries, wages, and emoluments of officials and other servants of the Communities, and of persons to whom Article 13 of the Protocol on Privileges and Immunities also applies, shall be liable to the tax instituted by that Article Having regard to the proposal from the Commission Having regard to the Protocol on the Privileges and Immunities of the European Communities, and in particular Article 13 thereof Having regard to the Treaty establishing a Single Council and a Single Commission of the European Communities Laying down the conditions and procedure for applying the tax for the benefit of the European Communities ![]() REGULATION (EEC, EURATOM, ECSC) NO 260/68 OF THE COUNCIL Official Journal of the European Communities A04 Declared valid incidentally 62008FJ0074.A03 Declared valid incidentally 62008FJ0074.Amendment proposed by 51984PC0680(03) Completion article 2.Link Select all documents based on this document Link Link Select all documents mentioning this document Modifies: RelationĪrticle 3 paragraph 3 point (a) indent 1 Text 165 - 167 Special edition in Croatian: Chapter 01 Volume 015 P. 165 - 167 Special edition in Romanian: Chapter 01 Volume 008 P. 33 - 35 Special edition in Bulgarian: Chapter 01 Volume 008 P. 33 - 35 Special edition in Slovene: Chapter 01 Volume 001 P. 33 - 35 Special edition in Slovak: Chapter 01 Volume 001 P. 33 - 35 Special edition in Polish: Chapter 01 Volume 001 P. 33 - 35 Special edition in Maltese: Chapter 01 Volume 001 P. 33 - 35 Special edition in Hungarian Chapter 01 Volume 001 P. 33 - 35 Special edition in Lithuanian: Chapter 01 Volume 001 P. 33 - 35 Special edition in Latvian: Chapter 01 Volume 001 P. 33 - 35 Special edition in Estonian: Chapter 01 Volume 001 P. 45 - 47 Special edition in Czech: Chapter 01 Volume 001 P. 45 - 47 Special edition in Swedish: Chapter 01 Volume 001 P. 136 - 138 Special edition in Finnish: Chapter 01 Volume 001 P. 136 - 138 Portuguese special edition: Chapter 01 Volume 001 P. 115 - 117 Spanish special edition: Chapter 01 Volume 001 P. 37 - 39 Greek special edition: Chapter 01 Volume 001 P. ![]() 37 - 39 English special edition: Series I Volume 1968(I) P. (DE, FR, IT, NL) Danish special edition: Series I Volume 1968(I) P. Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities ![]()
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