Hostname: page-component-cd9895bd7-8ctnn Total loading time: 0 Render date: 2024-12-23T16:38:34.840Z Has data issue: false hasContentIssue false

Humblet v. The Belgian State.

Court of Justice of the European Communities.  16 December 1960 .

Published online by Cambridge University Press:  01 January 2021

Get access

Abstract

Treaties — Operation of — Relation to municipal law — Effect of action under municipal law contrary to treaty provision — Treaty establishing European Coal and Steel Community and Protocol on Privileges and Immunities — Tax improperly assessed by authorities of member State on income of family of Community official — Obligation of member State to withdraw assessment and make reparation.

International organization — International officials — Immunities of — Extent of immunity from taxation — Whether salary of official exempt from aggregation to determine rate of tax due on joint family income — Indirect taxation of salary — Protocol on Privileges and Immunities of European Coal and Steel Community, Article 11 (b) — Law applicable in interpreting this provision — Ratio legis of exemption from taxation.

Court of Justice of the European Communities — Access to — By individual official of Community in action against Government of his national State — Whether action should be brought by High Authority on behalf of official — Whether local remedies must be exhausted before appeal to Court admissible — Principle in Treaty of strict separation of powers of Court from those of municipal courts of member States — Protocol on Privileges and Immunities, Article 16 — Who are "parties " to "dispute" within Article 16.

Officials of international organizations — Right to privileges and immunities — European Coal and Steel Community — Immunity of officials from taxation — Extent of — Whether salary of official exempt from aggregation to determine rate of tax due on joint family income — Indirect taxation of salary — Whether local remedies must be exhausted before appeal to Court of Communities admissible — Protocol on Privileges and Immunities of Community, Article 11 (b) — Law applicable in Interpreting this provision — Relevance of Belgian law — Ratio legis of exemption from taxation — Exemption as “legitimate interest” of Community.

Type
Case Report
Copyright
© Cambridge University Press 1966

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)