Administratives
09.03.2001
COMMISSION, TOUS LIEUX D'AFFECTATION
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| Informations Administratives 09.03.2001 | N° 20-2001 COMMISSION, TOUS LIEUX D'AFFECTATION |
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Your attention is drawn to a measure recently adopted by the Belgian tax authorities in respect of the spouses of several colleagues with dependent children: in accordance with a circular of 10 June 1999, the Belgian authorities are now refusing to apply the increase in the tax allowance for joint dependent children if one of the spouses is an official or other servant of the European Communities and his/her income is higher than his/her spouse's earned income which is taxable in Belgium. The circular is obviously discriminatory in that it makes a distinction between married couples where both spouses come under the Belgian tax system and married couples where one of the spouses is liable to Community tax. The Commission is of the opinion that this rule (which deals with a different situation than the "quotient conjugal" one confirmed by the Court of Justice) raises problems of compatibility with Article 13 of the Protocol on the Privileges and Immunities of the European Communities. Under Article 19 of that Protocol, it has therefore asked for concertation with the Belgian authorities in order to conduct an initial examination of the case. This approach was supported by the Heads of Administration of all the Community institutions. The persons concerned are therefore advised to notify or, as appropriate, maintain their disagreement with the correction of their tax return imposed by the Belgian authorities and, if necessary, to inform their tax inspector that the European Commission contests the legality of the measure and is holding discussions with the Belgian authorities. | ||
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Direction B.3 Gestion des droits individuels Editeur : Personnel et Administration Direction C : Ateliers de reproduction | ||