Protocol on the Privileges and Immunities of the European Communities
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.