Tax for the benefit of the EC: application to the former EC officials (amend. Regulation (EEC, Euratom, ECSC) No 260/68)

OBJECTIVE: to amend Regulation (EEC, Euratom, ECSC) No 260/68 with a view to extending the scope of the provisions for applying the tax for the benefit of the European Communities to the officials and temporary staff affected by the termination-of-service measures introduced as a result of the accession of Austria, Sweden and Finland. SUBSTANCE: the aim of the proposed regulation is to exempt the allowance paid to former officials and temporary staff subject to early termination of service from national income tax and to require them to pay the tax introduced for the benefit of the European Communities. �