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EMSA

Protocol on the Privileges and Immunities of the European Communities

  • Published
    16.12.2004
  • Updated
    07.07.2012
The Protocol on the Privileges and Immunities of the European Communitiesis applicable to EMSA and its staff pursuant to Article 7 of Regulation 1406/2002. The Protocol provides, i.a., that the salaries paid to officials and other servants of the European institutions shall be subject to a community tax on salaries, wages and emoluments paid to them by the Union and that they shall be exempt from national taxes on salaries, wages and emoluments paid by the Union (Art 12). It further provides that for the application of personal income and wealth tax as well as for the application of double taxation agreements the officials and other servants of the European institutions shall be deemed to having maintained their residence in their country of origin, provided it is an EU member state (Art. 13).

The European Court of Justice ruled that 'The protocol on the privileges and immunities of the ECSC prohibits any measure by a member state imposing on an official of the community any taxation, whether direct or indirect, which is based in whole or in part on the payment of the salary and emoluments to that official by the community. Consequently the taking into account of this remuneration for the calculation of the rate applicable to other income of that person is also prohibited.' ( Judgment of the Court of 16 December 1960. - Jean-E. Humblet v Belgian State. - Case 6/60). For details regarding the tax status of officials and other servants of the European institutions with regard to income other than from salaries, wages and emoluments paid to them by the Union it would be necessary to seek professional advice.

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Vacancies: upcoming deadlines

Project Officer for Satellite AIS Services (AD5)
27.03.2017
Project Officer for Reporting Formalities (AD5)
27.03.2017
Reserve List for a Project Officer for Ship Inspection Support (AD5)
10.04.2017
Project Officer for Ship Inspection Support (AD5-AD6)
10.04.2017
Project Officer for Port State Control and Environment
03.04.2017
Project Officer for Regulatory Compliance & Port State Control
03.05.2017
Project Officer for Institutional Services
03.04.2017
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