Court of Justice of the European Communities (including Court of First Instance Decisions)

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URL: http://www.bailii.org/eu/cases/EUECJ/1974/R774.html
Cite as: [1974] EUECJ R-7/74

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61974J0007
Judgment of the Court of 3 July 1974.
Reiniera Charlotte Brouerius van Nidek v Inspecteur der Registratie en Successie.
Preliminary ruling requested by the Gerechtshof 's-Gravenhage - Netherlands.
Case 7-74.
European Court reports 1974 Page 00757
Greek special edition 1974 Page 00391
Portuguese special edition 1974 Page 00397

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1 . EUROPEAN COMMUNITIES - PRIVILEGES AND IMMUNITIES - OFFICIALS - SURVIVORS' PENSIONS - NATIONAL TAXES - EXEMPTION
( PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EUROPEAN COMMUNITIES, SECOND PARAGRAPH OF ARTICLE 13 )
2 . EUROPEAN COMMUNITIES - PRIVILEGES AND IMMUNITIES - OFFICIALS - SURVIVORS' PENSIONS - NATIONAL TAXES - EXEMPTION - DEATH DUTIES - EXCLUSION
( PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EUROPEAN COMMUNITIES, SECOND PARAGRAPH OF ARTICLE 13 )

1 . THE SECOND PARAGRAPH OF ARTICLE 13 OF THE PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EUROPEAN COMMUNITIES APPLIES TO THE SURVIVORS' PENSION GRANTED UNDER THE STAFF REGULATIONS OF OFFICIALS AND OTHER SERVANTS OF THE COMMUNITIES TO THE WIDOW OF AN OFFICIAL OR OTHER SERVANT .
2 . SINCE DEATH DUTIES ARE LEVIED ONCE ONLY ON AN ESTATE AT THE TIME OF TRANSMISSION, IN SO FAR AS NO DISCRIMINATION IS MADE BETWEEN PERSONS ENTITLED UNDER OFFICIALS OR SERVANTS OF THE COMMUNITIES, AND OTHER TAXPAYERS, THEY DO NOT CONSTITUTE 'NATIONAL TAXES ON SALARIES, WAGES AND EMOLUMENTS PAID BY THE COMMUNITIES' MENTIONED IN THE SECOND PARAGRAPH OF ARTICLE 13 OF THE PROTOCOL ON THE PRIVILEGES AND IMMUNITIES .

CASE 7/74
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE BELASTINGKAMER ( TAXATION CHAMBER ) OF THE GERECHTSHOF TE 'S-GRAVENHAGE ( COURT OF APPEAL OF THE HAGUE ) FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
REINIERA CHARLOTTE BROUERIUS VAN NIDEK, WIDOW OF EDUARD RUDOLPH VON GELDERN, CHARLES MELOTTESTRAAT 14, HOEILAART ( BELGIUM )
AND
THE INSPECTEUR DER REGISTRATIE EN SUCCESSIE ( INSPECTOR OF REGISTRATION AND SUCCESSION ) AT RIJSWIJK ( NETHERLANDS )

ON THE INTERPRETATION OF THE SECOND PARAGRAPH OF ARTICLE 13 OF THE PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EUROPEAN COMMUNITIES ANNEXED TO THE TREATY ESTABLISHING A SINGLE COUNCIL AND A SINGLE COMMISSION OF THE EUROPEAN COMMUNITIES,

1 BY JUDGMENT DATED 30 JANUARY 1974 THE GERECHTSHOF TE 'S-GRAVENHAGE REFERRED TO THE COURT FOUR QUESTIONS RELATING TO THE INTERPRETATION OF THE SECOND PARAGRAPH OF ARTICLE 13 OF THE PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EUROPEAN COMMUNITIES ANNEXED TO THE TREATY ESTABLISHING A SINGLE COUNCIL AND A SINGLE COMMISSION OF THE EUROPEAN COMMUNITIES ( HEREINAFTER CALLED 'THE PROTOCOL ').
2 UNDER THIS PROVISION, OFFICIALS AND OTHER SERVANTS OF THE COMMUNITIES 'SHALL BE EXEMPT FROM NATIONAL TAXES ON SALARIES, WAGES AND EMOLUMENTS PAID BY THE COMMUNITIES '.
3 THE QUESTIONS HAVE BEEN REFERRED IN ORDER TO ASCERTAIN WHETHER, AND IF SO TO WHAT EXTENT, THAT PROVISION MUST BE CONSIDERED IN APPLYING THE NETHERLANDS LAW ON SUCCESSION DUTY ( SUCCESSIEWET ) TO THE SURVIVOR'S PENSION ENJOYED BY THE WIDOW OF AN OFFICIAL OF THE EUROPEAN COMMUNITIES .
4 THE FIRST QUESTION ASKS WHETHER THE SECOND PARAGRAPH OF ARTICLE 13 OF THE PROTOCOL APPLIS TO A SURVIVOR'S PENSION GRANTED BY THE EUROPEAN COMMUNITIES TO THE WIDOW OF ONE OF THEIR OFFICIALS .
5 SUCH A PENSION CONSTITUTES AN EMOLUMENT PAID BY THE COMMUNITIES AND DIRECTLY DERIVED FROM THE STATUTORY SCHEME FOR THE REMUNERATION OF OFFICIALS AND OTHER AGENTS, OF WHICH IT FORMS AN INSEPARABLE ELEMENT .
6 REGULATION ( EURATOM, ECSC, EEC ) NO 549/69 OF THE COUNCIL, DATED 25 MARCH 1969 ( OJ L 74 OF 27 MARCH 1969 ), ISSUED IN IMPLEMENTATION OF THE ABOVE-CITED SECOND PARAGRAPH OF ARTICLE 13, IS ACCORDINGLY QUITE IN ORDER IN PROVIDING THAT THE RECIPIENTS OF SURVIVORS' PENSIONS SHOULD ENJOY THE EXEMPTION ACCORDED BY THE LATTER PROVISION .
7 FURTHER, THESE PENSIONS ARE LIABLE TO A TAX ON SALARIES, WAGES AND EMOLUMENTS FOR THE BENEFIT OF THE COMMUNITIES .
8 IT IS THEREFORE RIGHT TO ANSWER THE FIRST QUESTION IN THE AFFIRMATIVE .
9 THE SECOND QUESTION ASKS WHETHER DEATH DUTIES ARE IN PRINCIPLE INCLUDED AMONG THE NATIONAL TAXES FROM WHICH THE SURVIVOR'S PENSION IS EXEMPT UNDER THE SECOND PARAGRAPH OF ARTICLE 13 .
10 THIS SECOND PARAGRAPH CANNOT BE READ IN ISOLATION FROM THE FIRST, WHICH PROVIDES THAT, IN ACCORDANCE WITH THE CONDITIONS AND PROCEDURE LAID DOWN BY THE COUNCIL, OFFICIALS AND OTHER SERVANTS OF THE COMMUNITIES SHALL BE LIABLE TO A TAX FOR THE BENEFIT OF THE COMMUNITIES ON SALARIES, WAGES AND EMOLUMENTS PAID TO THEM BY THE COMMUNITIES .
11 IT IS AS A RESULT OF THIS LIABILITY THAT THE SECOND PARAGRAPH EXEMPTS SALARIES, WAGES AND EMOLUMENTS FROM NATIONAL TAXES, SO THAT THE ARTICLE TAKEN AS A WHOLE ENSURES A UNIFORM TREATMENT OF THE SAID SALARIES, WAGES AND EMOLUMENTS FOR ALL THE OFFICIALS AND SERVANTS OF THE COMMUNITIES, PREVENTING, FIRSTLY AND CHIEFLY, THEIR EFFECTIVE REMUNERATION FROM DIFFERING ACCORDING TO THEIR NATIONALITY OR FISCAL DOMICILE AS A RESULT OF THE ASSESSMENT OF DIFFERENT NATIONAL TAXES, AND SECONDLY PREVENTING THIS REMUNERATION FROM BEING INORDINATELY TAXED AS A RESULT OF DOUBLE LIABILITY .
12 THE EXEMPTION PROVIDED BY THE SECOND PARAGRAPH OF ARTICLE 13 THEREFORE ONLY COVERS NATIONAL TAXES OF A SIMILAR NATURE TO THOSE LEVIED BY THE COMMUNITY ON THE SAME SOURCES OF INCOME .
13 THE COMMUNITY TAX IS A PERIODIC TAX ON INCOME WHEREAS DEATH DUTIES ARE LEVIED ONCE ONLY ON AN ESTATE AT THE TIME OF TRANSMISSION .
14 IN THESE CIRCUMSTANCES, DEATH DUTIES, IN SO FAR AS NO DISCRIMINATION IS MADE BETWEEN PERSONS ENTITLED UNDER OFFICIALS OR SERVANTS OF THE COMMUNITIES AND OTHER TAXPAYERS, DO NOT CONSTITUTE 'NATIONAL TAXES ON SALARIES, WAGES AND EMOLUMENTS PAID BY THE COMMUNITIES' MENTIONED IN THE SECOND PARAGRAPH OF ARTICLE 13 OF THE PROTOCOL ON THE PRIVILEGES AND IMMUNITIES .
15 IN VIEW OF THE ANSWER TO THE SECOND QUESTION, THE THIRD AND FOURTH QUESTIONS ARE PURPOSELESS .

16 THE COSTS INCURRED BY THE NETHERLANDS GOVERNMENT, THE COUNCIL AND THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE .
17 AS THESE PROCEEDINGS ARE, IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION BEFORE THE NATIONAL COURT, COSTS ARE A MATTER FOR THAT COURT .

ON THOSE GROUNDS,
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE GERECHTSHOF TE 'S-GRAVENHAGE BY JUDGMENT OF THAT COURT DATED 30 JANUARY 1974 HEREBY RULES :
1 . THE SECOND PARAGRAPH OF ARTICLE 13 OF THE PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EUROPEAN COMMUNITIES APPLIES TO THE SURVIVOR'S PENSION GRANTED TO THE WIDOW OF AN OFFICIAL OR OTHER SERVANT UNDER THE STAFF REGULATIONS OF OFFICIALS AND OTHER SERVANTS OF THE COMMUNITIES .
2 . DEATH DUTIES, IN SO FAR AS NO DISCRIMINATION IS MADE BETWEEN PERSONS ENTITLED UNDER OFFICIALS OR SERVANTS OF THE COMMUNITIES AND OTHER TAXPAYERS, DO NOT CONSTITUTE 'NATIONAL TAXES ON SALARIES, WAGES AND EMOLUMENTS PAID BY THE COMMUNITIES' MENTIONED IN THE SECOND PARAGRAPH OF ARTICLE 13 OF THE PROTOCOL ON THE PRIVILEGES AND IMMUNITIES .