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1968R0260 — EN — 03.10.2002 — 001.001 — 1
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►B 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
(OJ L 56, 4.3.1968, p. 8)
Amended by:
Official Journal
No page date
►
M1
Regulation (Euratom, ECSC, EEC) No 1370/72 of the Council of 27 L 149
3 1.7.1972
June 1972
►
M2
Regulation (Euratom, ECSC, EEC) No 2531/72 of the Council of 4 L 272
6 5.12.1972
December 1972
►
M3
Regulation (ECSC, EEC, Euratom) No 559/73 of the Council of 26 L 55
4 28.2.1973
February 1973
►
M4
Regulation (ECSC, EEC, Euratom) No 1544/73 of the Council of 4 L 155
6 11.6.1973
June 1973
►
M5 Regulation
(Euratom,
ECSC,
EEC)
No
913/78
of
2
May
1978 L
119
7 3.5.1978
►
M6
Council Regulation (ECSC, EEC, Euratom) No 2151/82 of 28 July L 228
4 4.8.1982
1982
►
M7 Council
Regulation
(ECSC,
EEC,
Euratom)
No
3519/85
of
12 L 335 59 13.12.1985
December 1985
►
M8 Council
Regulation
(Euratom,
ECSC,
EC)
No
3606/93
of
22
November L 332 10 31.12.1993
1993
►
M9
Regulation (ECSC, EC, Euratom) No 3162/94 of 19 December 1994 L
335
5 23.12.1994
►
M10 Council
Regulation
(ECSC,
EC,
Euratom)
No
2190/97
of
30
October L 301
1 5.11.1997
1997
►
M11 Council Regulation (ECSC, EC, Euratom) No 1197/98 of 5 June 1998 L
166
1 11.6.1998
►
M12 Council
Regulation
(EC,
ECSC,
Euratom)
No
2459/98
of
12
November L 307
3 17.11.1998
1998
►
M13 Communication from the Commission to the other institutions C 60 11 2.3.1999
concerning the conversion into euro of the amounts provided for in
the Staff Regulations (1999/C 60/09)
►
M14 Council
Regulation
(EC,
Euratom)
No
1750/2002
of
30
September L 264 15 2.10.2002
2002
1968R0260 — EN — 03.10.2002 — 001.001 — 2
▼B
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
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing a Single Council and a Single
Commission of the European Communities;
Having regard to the Protocol on the Privileges and Immunities of the
European Communities, and in particular Article 13 thereof;
Having regard to the proposal from the Commission;
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;
HAS ADOPTED THIS REGULATION:
Article 1
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.
Article 2
The following shall be liable to the tax:
— 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;
— recipients of the compensation on termination of service provided
for in Article 5 of Council Regulation (EEC, Euratom, ECSC) No
259/68K ( 1 );
▼M2
— those entitled to the allowance for termination of service under
Article 3 of Regulation (Euratom, ECSC, EEC) No 2530/72;
( 1 ) OJ No L 56, 4.3.1968, p. 1.
1968R0260 — EN — 03.10.2002 — 001.001 — 3
▼M2
— those entitled to the allowance for termination of service under
Article 4 of Regulation (Euratom, ECSC, EEC) No 2530/72;
▼M4
— those entitled to the allowance for termination of service under
Articles 3 and 4 of Regulation (ECSC, EEC, Euratom) No 1543;
— those entitled to the allowance for termination of service under
Article 5 of Regulation (ECSC, EEC, Euratom) No 1543;
▼M6
— those entitled to the allowance for termination of service under
Article 2 of Regulation (ECSC, EEC, Euratom) No 2150/82;
▼M7
— those entitled to the allowance for termination of service under
Article 3 of Regulation (ECSC, EEC, Euratom) No 1679/85;
— those entitled to unemplyment benefit under Article 28a of the
conditions of employment of other servants, as resulting from
Article 33 of Regulation (ECSC, EEC, Euratom) No 2799/85;
— those entitled to the allowance for termination of service under
Article 4 of Regulation (ECSC, EEC, Euratom) No 3518/85;
▼M10
— those entitled to the allowance for termination of service under
Article 4 of Regulation (Euratom, ECSC, EEC) No 2274/87 ( 1 );
— those entitled to the allowance for termination of service under
Article 3 of Regulation (EEC) No 1857/89 ( 2 );
— those entitled to the allowance for termination of service under
Article 4 of Regulation (EC, Euratom, ECSC) No 2688/95 ( 3 );
— those entitled to the allowance for termination of service under
Article 4 of Regulation (EC, Euratom, ECSC) No 2689/95 ( 4 );
▼M14
— those entitled to the allowance provided for in the event of
termination of service under Article 4 of Regulation (EC,
Euratom) No 1746/2002;
— those entitled to the allowance provided for in the event of
termination of service under Article 4 of Regulation (EC,
Euratom) No 1747/2002;
— those entitled to the allowance provided for in the event of
termination of service under Article 4 of Regulation (EC,
Euratom) No 1748/2002.
( 1 ) OJ L 209, 31.7.1987, p. 1. Regulation as amended by Regulation (EEC) No
2168/89 (OJ L 208, 20.7.1989, p. 4).
( 2 ) OJ L 181, 28.6.1989, p. 2.
( 3 ) OJ L 280, 23.11.1995, p. 1.
( 4 ) OJ L 280, 23.11.1995, p. 4.
1968R0260 — EN — 03.10.2002 — 001.001 — 4
▼B
Article 3
1. The
tax
shall
be
payable
each
month
on
salaries,
wages
and
emoluments paid by the Communities to each person liable.
2. 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.
3. The
family
allowance
and
social
benefits
listed
below
shall
be
deducted from the basic taxable amount:
(a) family allowances:
—
►M3 household allowance ◄,
— dependent child's allowance,
— education allowance,
— allowance on the birth of a child;
(b) social assistance;
(c) allowances paid on account of occupational disease or accident;
(d) that part of any payment which represents family allowances.
The amount to be deducted shall be calculated, with due regard, where
appropriate, to the provisions of Article 5.
4. 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.
An 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.
5. Deductions
from
remuneration
of
persons
liable
on
account
of
pensions and retirement allowances or of social security shall be
deducted from the basic taxable amount.
Article 4
▼M13
The tax shall be calculated, subject to the provisions of Article 5, on the
taxable amount obtained by applying Article 3 and disregarding any
amount not exceeding EUR 19,91 and by applying the rate of:
— 8,00 % to amounts between EUR 19,91 and 351,46,
— 10,00 % to amounts between EUR 351,47 and 484,09,
— 12,50 % to amounts
between EUR 484,10 and 554,79,
1968R0260 — EN — 03.10.2002 — 001.001
— 5
▼M13
— 15,00 % to amounts between EUR 554,80 and 629,97,
— 17,50 % to amounts between EUR 629,98 and 700,67,
— 20,00 % to amounts between EUR 700,68 and 769,21,
— 22,50 % to amounts between EUR 769,22 and 839,94,
— 25,00 % to amounts between EUR 839,95 and 908,48,
— 27,50 % to amounts between EUR 908,49 and 979,18,
— 30,00 % to amounts between EUR 979,19 and 1 047,72,
— 32,50 % to amounts between EUR 1 047,73 and 1 118,45,
— 35,00 % to amounts between EUR 1 118,46 and 1 186,99,
— 40,00 % to amounts between EUR 1 187,00 und 1 257,69,
— 45,00 % to amounts above EUR 1 257,70 ( 1 ).
▼B
Article 5
When salaries, wages and emoluments are subject to a corrective factor:
— the amount of each of the elements included in the calculation of the
tax, except deductions made from the remuneration of persons liable
on account of pensions, and retirement allowances or of social
security, shall, for the application of this Regulation, be obtained
by applying the corrective factor to the amount of this element as
calculated before applying any corrective factor to the remuneration;
— the amount of abatements mentioned in Article 3 (4) shall be
obtained by applying the corrective factor to the amount of the
abatements as calculated before applying any corrective factor to
the remuneration;
— the amounts of income shown in Article 4 shall be subject to the
corrective factor.
Article 6
1. By
way
of
derogation
from
the
provisions
of
Articles
3
and
4:
(a) the sums paid
— as compensation for overtime,
— for work of a particularly arduous nature,
— for exceptional services,
— for patented inventions,
( 1 ) OJ L 38, 13.2.1997, p. 1. Regulation supplemented by Regulation (Euratom,
ECSC, EEC) No 1307/87 (OJ L 124, 13.5.1987, p. 6) and last amended by
Regulation (Euratom, ECSC, EC) No 2762/98 (OJ L 346, 22.12.1998, p. 1).
1968R0260 — EN — 03.10.2002 — 001.001 — 6
▼M1
— under Articles 56a and 56b of the Staff Regulations of Officials,
▼M5
— under Article 70a of the Staff Regulations,
▼B
shall be assessed for purposes of the tax at the rate which, in the
month preceding that of payment, was applied to the highest taxable
amount of the official’s remuneration;
(b) payments made on account of termination of service shall be taxed,
after applying the abatements laid down in Article 3 (4), at a rate
equal to two thirds of the ratio existing, at the time of last salary
payment, between:
— the amount of tax payable and
— the basic taxable amount as defined in Article 3.
▼M2
These provisions shall also apply to payments made pursuant to
Article 4 of Regulation (Euratom, ECSC, EEC) No 2530/72.
▼M4
These provisions shall apply also to payments made pursuant to
Article 5 of Regulation (ECSC, EEC, Euratom) No 1543.
▼B
2. The
application
of
this
Regulation
shall
not
have
the
effect
of
reducing salaries, wages and emoluments of any kind paid by the
Communities to an amount less than the minimum subsistence rate as
defined in Article 6 of Annex VIII to the Staff Regulations of Officials
of the Communities.
Article 7
When the taxable payment covers a period of less than one month, the
rate of the tax shall be that which is applicable to the corresponding
monthly payment.
When the taxable payment covers a period of more than one month the
tax shall be calculated as if this payment had been spread evenly over
the months to which it relates.
Corrective payments not related to the month during which they are
paid shall be subject to the tax to which they would have been subject
had they been made at the proper time.
▼M12
Article 8
Tax shall be collected by means of deduction at source. The amount
shall be rounded down to one hundredth of a euro.
1968R0260 — EN — 03.10.2002 — 001.001
— 7
▼B
Article 9
The tax proceeds shall be entered as revenue in the budgets of the
Communities.
Article 10
The governing bodies of institutions of the Communities shall co-
operate for the purpose of applying this Regulation in a uniform
manner.
The Council, acting on a proposal from the Commission, shall adopt
any provisions necessary for the application of this Regulation.
Article 11
This Regulation shall also apply:
— to members of the Commission,
— to Judges, Advocates General, the Registrar and Assistant
Rapporteurs at the Court of Justice,
— to members of the Audit Board.
Article 12
This Regulation shall apply to members of the organs of the European
Investment Bank, and to members of its staff and recipients of the
pensions it pays, who are included in the categories determined by
the Council in application of the first paragraph of Article 16 of the.
Protocol on Privileges and Immunities, with regard to salaries, wages
and emoluments and to disability, retirement and survivors’ pensions
paid by the Bank.
▼M8
Article 12a
This Regulation shall apply to the President of the European Monetary
Institute, to all other Members of the Council of the Institute, to
members of its staff and to recipients of the pensions paid by the
Institute who are included in the categories determined by the
Council pursuant to the first paragraph of Article 16 of the Protocol
on Privileges and Immunities, with regard to salaries, wages and
emoluments and to disability, retirement and survivor’s pensions paid
by the Institute.
▼M9
Article 12b
This Regulation shall apply to the members of the organs of the
European Investment Fund in the performance of their duties as such,
to members of its staff and to recipients of the pensions paid by the
Fund who are included in the categories determined by the Council
pursuant to the first paragraph of Article 16 of the Protocol on
Privileges and Immunities, with regard to salaries, wages and
emoluments and to disability, retirement and survivor’s pensions paid
by the Fund.
1968R0260 — EN — 03.10.2002 — 001.001
— 8
▼M11
Article 12c
This Regulation shall apply to the members of the Governing Council
and of the General Council of the European Central Bank, to members
of its staff and to recipients of the pensions paid by the Bank who are
included in the categories determined by the Council pursuant to the
first subparagraph of Article 16 of the Protocol on the privileges and
immunities of the European Communities, with regard to salaries, wages
and emoluments and to disability, retirement and survivors’ pensions
paid by the Bank.
▼B
Article 13
The compensation and payments referred to in Article 13 of Regulation
No 32 (EEC) 12 (EAEC) ( 1 ) shall be exempt from the tax.
Article 14
Regulation No 32 (EEC), 12 (EAEC) is hereby repealed.
Article 15
This Regulation shall enter into force on the day following its
publication in the
Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.
( 1 ) OJ No 45, 14.6.1962, p. 1461/62.