Decision of the Management Board of Europol of 16 November 1999 agreeing to the conditions and procedures laid down by Europol regarding taxes applicable to salaries and emoluments paid to Europol staff members for the benefit of Europol

THE MANAGEMENT BOARD OF EUROPOL,

Having regard to the Protocol drawn up, on the basis of Article K.3 of the Treaty on European Union and Article 41(3) of the Europol Convention, on the privileges and immunities of Europol, the members of its organs, the deputy directors and employees of Europol ([^E0001]), and in particular Article 10 thereof,

Having regard to its proposal to the Council for adjustment of the remuneration and allowances of the staff members of Europol of 7 June 1999,

Whereas:

• (1) The tax applicable to Europol staff members should be amended to reflect any adjustment decided upon in due course by the Council.

• (2) For the sake of clarity, it is desirable to re-establish the conditions and procedures for applying the tax to salaries and emoluments paid by Europol to Europol Staff members, excluding local staff, in accordance with the abovementioned Article 10 of the Protocol,

HAS DECIDED AS FOLLOWS:

Article 1

With effect from 1 July 1999, the conditions and procedures for applying the tax to salaries and emoluments paid by Europol to Europol Staff members, excluding local staff, as laid down by Europol and included in the Annex to this Decision, are hereby agreed.

Article 2

Subsequent to the Council Decision of 2 December 1999 adjusting the remuneration and allowances applicable to Europol employees ([^E0002]) as of 1 July 1999, the Director of Europol shall effect an increase in the amounts mentioned in Article 4 of the Annex to this Decision with the same percentage, with effect from 1 July 1999.

Article 3

Subsequent to the said Council Decision of 2 December 1999, the Director of Europol shall also effect the conversion into euro of the amounts referred to in Article 4 of the Annex to this Decision on the basis of Council Regulation (EC) No 2866/98 of 31 December 1998 on the conversion between the euro and the currencies of the Member States adopting the euro ([^E0003]).

Article 3a

Subsequent to the adjustment of remuneration decided every year by the Council in accordance with Article 65 of the Staff Regulations of officials of the European Union, the Director of Europol shall, for the first time with effect from 1 July 2010 and on annual basis thereafter, adapt the amounts mentioned in Article 4 of the Annex to this Decision with the same percentage as applied pursuant to Article 57(5) of the Council Decision of 6 April 2009 establishing the European Police Office ([^E0004]). The values established in accordance with this Article shall be published in the Official Journal of the European Union.

Article 4

The values established in accordance with Articles 3 and 4 shall be published in the Official Journal of the European Communities.

Article 5

This Decision shall be published in the Official Journal of the European Communities.

Article 6

This Decision shall enter into force the day following its adoption by the Management Board.

ANNEX

Article 1

The tax on salaries, wages and emoluments paid by Europol to its staff, indicated by Article 10 of the Protocol on the Privileges and Immunities of Europol, shall be determined under the conditions and collected according to the procedure laid down in this Annex.

Article 2

The following shall be liable to the tax:

• (a) persons coming under Article 10(2) of the Protocol on Privileges and Immunities, but excluding local staff;

• (b) recipients of the compensation on termination of service provided for in Article 77 of the Staff Regulations, laid down by the Council Act of 3 December 1998 ([^E0005]);

• (c) those entitled to unemployment benefit under Article 59 of the said Staff Regulations.

Article 3

• (a) household allowance;

• (b) dependent child's allowance;

• (c) education allowance;

• (d) allowance on the birth of a child;

• (e) housing allowance;

• (f) social assistance;

• (g) allowances paid on account of occupational disease or accident;

• (h) that part of any payment which represents family allowances.

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 Appendix 5 to the said Staff Regulations.

Article 4

The tax shall be calculated on the taxable amount obtained by applying Article 3 and disregarding any amount not exceeding  EUR 121,45 and by applying the rate of:

8 % to amounts between EUR 122,42 and EUR 2 156,39

10 % to amounts between EUR 2 156,40 and EUR 2 970,10

12,5 % to amounts between EUR 2 970,11 and EUR 3 403,88

15 % to amounts between EUR 3 403,89 and EUR 3 865,63

17,5 % to amounts between EUR 3 865,64 and EUR 4 299,45

20 % to amounts between EUR 4 299,46 and EUR 4 719,95

22,5 % to amounts between EUR 4 719,96 and EUR 5 153,75

25 % to amounts between EUR 5 153,76 and EUR 5 574,25

27,5 % to amounts between EUR 5 574,26 and EUR 6 008,04

30 % to amounts between EUR 6 008,05 and EUR 6 428,55

32,5 % to amounts between EUR 6 428,56 and EUR 6 862,35

35 % to amounts between EUR 6 862,36 and EUR 7 283,52

40 % to amounts between EUR 7 283,53 and EUR 7 717,35

45 % to amounts above EUR 7 717,36

Article 5

• (a) the sums paid as compensation for overtime 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.

Article 6

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.

Article 7

Tax shall be collected by means of deduction at source. The amount shall be rounded off at the lower unit.

Article 8

The tax proceeds shall be entered as revenue in the budget of Europol.

[^E0001]: OJ C 221, 19.7.1997, p. 2.

[^E0002]: OJ C 364, 17.12.1999, p. 1.

[^E0003]: OJ L 359, 31.12.1998, p. 1.

[^E0004]: See footnote 1.

[^E0005]: OJ C 26, 30.1.1999, p. 23.