Tax for the benefit of the EC: application to the former EC officials (amend. Regulation (EEC, Euratom, ECSC) No 260/68)
1996/0215(CNS)
OBJECTIVE: to amend Regulation No 260/68 (EC, ECSC, Euratom) in order to include officials
and temporary staff affected by the termination-of-service measures introduced as a result of the
accession of Austria, Sweden and Finland in the provisions for applying the tax to the benefit of the
European Communities.
COMMUNITY MEASURE: Regulation 2190/97 (ECSC, EC, Euratom) amending Regulation
(ECSC, EC, EEC) No 260/68 laying down the conditions and procedure for applying the tax for the
benefit of the European Communities.
SUBSTANCE: the Regulation adopted exempts from national income tax the monthly allowance
paid to former officials and temporary staff who have left the service early, making it subject to the
tax for the benefit of the European Communities.
ENTRY INTO FORCE: 6 November 1997.
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