Protocols annexed to the Treaty establishing a Constitution for
Europe
5. PROTOCOL ON THE STATUTE OF THE EUROPEAN INVESTMENT BANK
THE HIGH CONTRACTING PARTIES, DESIRING to lay down the Statute of the European
Investment Bank provided for in Article III-393 of the Constitution, HAVE
AGREED upon the following provisions, which shall be annexed to the Treaty
establishing a Constitution for Europe:
Article 1
The European Investment Bank referred to in Article III-393 of the Constitution
(hereinafter called the 'Bank') is hereby constituted; it shall perform its
functions and carry on its activities in accordance with the provisions of
the Constitution and of this Statute.
Article 2
The task of the Bank shall be that defined in Article III-394 of the Constitution.
Article 3 In accordance with Article III-393 of the Constitution, the Bank's
members shall be the Member States.
Article 4
1. The capital of the Bank shall be 163 653 737 000 euro, subscribed by the
Member States as follows:
| Germany |
26 649 532 500 |
| France |
26 649 532 500 |
| Italy |
26 649 532 500 |
| United Kingdom |
26 649 532 500 |
| Spain |
15 989 719 500 |
| Belgium |
7 387 065 000 |
| Netherlands |
7 387 065 000 |
| Sweden |
4 900 585 500 |
| Denmark |
3 740 283 000 |
| Austria |
3 666 973 500 |
| Poland |
3 411 263 500 |
| Finland |
2 106 816 000 |
| Greece |
2 003 725 500 |
| Portugal |
1 291 287 000 |
| Czech Republic |
1 258 785 500 |
| Hungary |
1 190 868 500 |
| Ireland |
935 070 000 |
| Slovakia |
428 490 500 |
| Slovenia |
397 815 000 |
| Lithuania |
249 617 500 |
| Luxembourg |
187 015 500 |
| Cyprus |
183 382 000 |
| Latvia |
152 335 000 |
| Estonia |
117 640 000 |
| Malta |
69 804 000 |
The Member States shall be liable only up to the amount of their share of
the capital subscribed and not paid up.
2. The admission of a new member shall entail an increase in the subscribed
capital corresponding to the capital brought in by the new member.
3. The Board of Governors may, acting unanimously, decide to increase the
subscribed capital.
4. The share of a member in the subscribed capital may not be transferred,
pledged or attached.
Article 5
1. The subscribed capital shall be paid in by Member States to the extent
of 5 % on average of the amounts laid down in Article 4(1).
2. In the event of an increase in the subscribed capital, the Board of Governors,
acting unanimously, shall fix the percentage to be paid up and the arrangements
for payment. Cash payments shall be made exclusively in euro. 3. The Board
of Directors may require payment of the balance of the subscribed capital,
to such extent as may be required for the Bank to meet its obligations. Each
Member State shall make this payment in proportion to its share of the subscribed
capital.
Article 6
The Bank shall be directed and managed by a Board of Governors, a Board of
Directors and a Management Committee.
Article 7
1. The Board of Governors shall consist of the ministers designated by the
Member States.
2. The Board of Governors shall lay down general directives for the credit
policy of the Bank, in accordance with the Union's objectives. The Board of
Governors shall ensure that these directives are implemented.
3. The Board of Governors shall in addition: (a) decide whether to increase
the subscribed capital in accordance with Article 4(3) and Article 5(2);
(b) for the purposes of Article 9(1), determine the principles applicable
to financing operations undertaken within the framework of the Bank's task;
(c) exercise the powers provided in Articles 9 and 11 in respect of the appointment
and the compulsory retirement of the members of the Board of Directors and
of the Management Committee, and those powers provided for in the second subparagraph
of Article 11(1);
(d) take decisions in respect of the granting of finance for investment operations
to be carried out, in whole or in part, outside the territories of the Member
States in accordance with Article 16(1);
(e) approve the annual report of the Board of Directors;
(f) approve the annual balance sheet and profit and loss account;
(g) approve the Rules of Procedure of the Bank;
(h) exercise the other powers conferred by this Statute.
4. Within the framework of the Constitution and this Statute, the Board of
Governors, acting unanimously, may take any decisions concerning the suspension
of the operations of the Bank and, should the event arise, its liquidation.
Article 8
1. Save as otherwise provided in this Statute, decisions of the Board of Governors
shall be taken by a majority of its members. This majority must represent
at least 50 % of the subscribed capital. A qualified majority shall require
eighteen votes in favour and 68 % of the subscribed capital.
2. Abstentions by members present in person or represented shall not prevent
the adoption of decisions requiring unanimity.
Article 9
1. The Board of Directors shall take decisions in respect of granting finance,
in particular in the form of loans and guarantees, and raising loans; it shall
fix the interest rates on loans granted and the commission and other charges.
It may, on the basis of a decision taken by a qualified majority, delegate
some of its functions to the Management Committee. It shall determine the
terms and conditions for such delegation and shall supervise its execution.
The Board of Directors shall see that the Bank is properly run; it shall ensure
that the Bank is managed in accordance with the Constitution and this Statute
and with the general directives laid down by the Board of Governors. At the
end of the financial year the Board of Directors shall submit a report to
the Board of Governors and shall publish it when approved.
2. The Board of Directors shall consist of twenty-six directors and sixteen
alternate directors. The directors shall be appointed by the Board of Governors
for five years, one nominated by each Member State. One shall also be nominated
by the Commission.
The alternate directors shall be appointed by the Board of Governors for five
years as shown below:
- two alternates nominated by the Federal Republic of Germany,
- two alternates nominated by the French Republic,
- two alternates nominated by the Italian Republic,
- two alternates nominated by the United Kingdom of Great Britain and Northern
Ireland,
- one alternate nominated by common accord between the Kingdom of Spain and
the Portuguese Republic,
- one alternate nominated by common accord between the Kingdom of Belgium,
the Grand Duchy of Luxembourg and the Kingdom of the Netherlands,
- one alternate nominated by common accord between the Kingdom of Denmark,
the Hellenic Republic and Ireland,
- one alternate nominated by common accord between the Republic of Austria,
the Republic of Finland and the Kingdom of Sweden,
- three alternates nominated by common accord between the Czech Republic,
the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the
Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the
Republic of Poland, the Republic of Slovenia and the Slovak Republic,
- one alternate director nominated by the Commission.
The Board of Directors shall co-opt six non-voting experts: three as members
and three as alternates. The appointments of the directors and the alternates
shall be renewable. The Rules of Procedure shall lay down the arrangements
for participating in the meetings of the Board of Directors and the provisions
applicable to alternates and co-opted experts. The President of the Management
Committee or, in his absence, one of the Vice-Presidents, shall preside over
meetings of the Board of Directors but shall not vote. Members of the Board
of Directors shall be chosen from persons whose independence and competence
are beyond doubt. They shall be responsible only to the Bank.
3. A director may be compulsorily retired by the Board of Governors only if
he no longer fulfils the conditions required for the performance of his duties;
the Board must act by a qualified majority. If the annual report is not approved,
the Board of Directors shall resign.
4. Any vacancy arising as a result of death, voluntary resignation, compulsory
retirement or collective resignation shall be filled in accordance with paragraph
2. A member shall be replaced for the remainder of his term of office, save
where the entire Board of Directors is being replaced.
5. The Board of Governors shall determine the remuneration of members of the
Board of Directors. The Board of Governors shall lay down what activities
are incompatible with the duties of a director or an alternate.
Article 10
1. Each director shall have one vote on the Board of Directors. He may delegate
his vote in all cases, according to procedures to be laid down in the Rules
of Procedure of the Bank.
2. Save as otherwise provided in this Statute, decisions of the Board of Directors
shall be taken by at least one third of the members entitled to vote, representing
at least 50 % of the subscribed capital. A qualified majority shall require
eighteen votes and 68 % of the subscribed capital in favour. The Rules of
Procedure of the Bank shall lay down how many members of the Board of Directors
constitute the quorum needed for the adoption of decisions.
Article 11
1. The Management Committee shall consist of a President and eight Vice-Presidents
appointed for a period of six years by the Board of Governors on a proposal
from the Board of Directors. Their appointments shall be renewable. The Board
of Governors, acting unanimously, may vary the number of members on the Management
Committee.
2. On a proposal from the Board of Directors adopted by a qualified majority,
the Board of Governors may, acting by a qualified majority, compulsorily retire
a member of the Management Committee.
3. The Management Committee shall be responsible for the current business
of the Bank, under the authority of the President and the supervision of the
Board of Directors. It shall prepare the decisions of the Board of Directors,
including decisions on the raising of loans and the granting of finance, in
particular in the form of loans and guarantees. It shall ensure that these
decisions are implemented.
4. The Management Committee, acting by a majority, shall adopt opinions on
proposals for raising loans or granting finance, in particular in the form
of loans and guarantees.
5. The Board of Governors shall determine the remuneration of members of the
Management Committee and shall lay down what activities are incompatible with
their duties.
6. The President or, if he is prevented, a Vice-President shall represent
the Bank in judicial and other matters.
7. The staff of the Bank shall be under the authority of the President. They
shall be engaged and discharged by him. In the selection of staff, account
shall be taken not only of personal ability and qualifications but also of
an equitable representation of nationals of Member States. The Rules of Procedure
shall determine which organ is competent to adopt the provisions applicable
to staff.
8. The Management Committee and the staff of the Bank shall be responsible
only to the Bank and shall be completely independent in the performance of
their duties.
Article 12
1. A Committee consisting of six members, appointed on the grounds of their
competence by the Board of Governors, shall verify that the activities of
the Bank conform to best banking practice and shall be responsible for the
auditing of its accounts.
2. The Committee referred to in paragraph 1 shall annually ascertain that
the operations of the Bank have been conducted and its books kept in a proper
manner. To this end, it shall verify that the Bank's operations have been
carried out in compliance with the formalities and procedures laid down by
this Statute and the Rules of Procedure.
3. The Committee referred to in paragraph 1 shall confirm that the financial
statements, as well as any other financial information contained in the annual
accounts drawn up by the Board of Directors, give a true and fair view of
the financial position of the Bank in respect of its assets and liabilities,
and of the results of its operations and its cash flows for the financial
year under review.
4. The Rules of Procedure shall specify the qualifications required of the
members of the Committee and lay down the terms and conditions for the Committee's
activity.
Article 13
The Bank shall deal with each Member State through the authority designated
by that State. In the conduct of financial operations the Bank shall have
recourse to the national central bank of the Member State concerned or to
other financial institutions approved by that State.
Article 14
1. The Bank shall cooperate with all international organisations active in
fields similar to its own.
2. The Bank shall seek to establish all appropriate contacts in the interests
of cooperation with banking and financial institutions in the countries to
which its operations extend.
Article 15
At the request of a Member State or of the Commission, or on its own initiative,
the Board of Governors shall, in accordance with the same provisions as governed
their adoption, interpret or supplement the directives laid down by it under
Article 7.
Article 16
1. Within the framework of the task set out in Article III-394 of the Constitution,
the Bank shall grant finance, in particular in the form of loans and guarantees
to its members or to private or public undertakings for investments to be
carried out in the territories of Member States, to the extent that funds
are not available from other sources on reasonable terms. However, by decision
of the Board of Governors, acting by a qualified majority on a proposal from
the Board of Directors, the Bank may grant financing for investment to be
carried out, in whole or in part, outside the territories of Member States.
2. As far as possible, loans shall be granted only on condition that other
sources of finance are also used.
3. When granting a loan to an undertaking or to a body other than a Member
State, the Bank shall make the loan conditional either on a guarantee from
the Member State in whose territory the investment will be carried out, on
adequate guarantees, or on the financial strength of the debtor. Furthermore,
in accordance with the principles established by the Board of Governors pursuant
to Article 7(3)(b), and where the implementation of projects provided for
in Article III-394 of the Constitution so requires, the Board of Directors
shall, acting by a qualified majority, lay down the terms and conditions of
any financing operation presenting a specific risk profile and thus considered
to be a special activity.
4. The Bank may guarantee loans contracted by public or private undertakings
or other bodies for the purpose of carrying out projects provided for in Article
III-394 of the Constitution.
5. The aggregate amount outstanding at any time of loans and guarantees granted
by the Bank shall not exceed 250 % of its subscribed capital, reserves, non-allocated
provisions and profit and loss account surplus. The latter aggregate amount
shall be reduced by an amount equal to the amount subscribed (whether or not
paid in) for any equity participation of the Bank. The amount of the Bank's
disbursed equity participations shall not exceed at any time an amount corresponding
to the total of its paid-in subscribed capital, reserves, non-allocated provisions
and profit and loss account surplus. By way of exception, the special activities
of the Bank, as decided by the Board of Governors and the Board of Directors
in accordance with paragraph 3, will have a specific allocation of reserve.
This paragraph shall also apply to the consolidated accounts of the Bank.
6. The Bank shall protect itself against exchange risks by including in contracts
for loans and guarantees such clauses as it considers appropriate.
Article 17
1. Interest rates on loans to be granted by the Bank and commission and other
charges shall be adjusted to conditions prevailing on the capital market and
shall be calculated in such a way that the income therefrom shall enable the
Bank to meet its obligations, to cover its expenses and risks and to build
up a reserve fund as provided for in Article 22.
2. The Bank shall not grant any reduction in interest rates. Where a reduction
in the interest rate appears desirable in view of the nature of the investment
to be financed, the Member State concerned or some other agency may grant
aid towards the payment of interest to the extent that this is compatible
with Article III-167 of the Constitution.
Article 18
In its financing operations, the Bank shall observe the following principles:
1. It shall ensure that its funds are employed in the most rational way in
the interests of the Union. It may grant loans or guarantees only: (a) where,
in the case of investments by undertakings in the production sector, interest
and amortisation payments are covered out of operating profits or, in the
case of other investments, either by a commitment entered into by the State
in which the investment is made or by some other means; and,
(b) where the execution of the investment contributes to an increase in economic
productivity in general and promotes the establishment or functioning of the
internal market.
2. It shall neither acquire any interest in an undertaking nor assume any
responsibility in its management unless this is required to safeguard the
rights of the Bank in ensuring recovery of funds lent. However, in accordance
with the principles determined by the Board of Governors pursuant to Article
7(3)(b), and where the implementation of operations provided for in Article
III-394 of the Constitution so requires, the Board of Directors shall, acting
by a qualified majority, lay down the terms and conditions for taking an equity
participation in a commercial undertaking, normally as a complement to a loan
or a guarantee, insofar as this is required to finance an investment or programme.
3. It may dispose of its claims on the capital market and may, to this end,
require its debtors to issue bonds or other securities.
4. Neither the Bank nor the Member States shall impose conditions requiring
funds lent by the Bank to be spent within a specified Member State.
5. The Bank may make its loans conditional on international invitations to
tender being arranged.
6. The Bank shall not finance, in whole or in part, any investment opposed
by the Member State in whose territory it is to be carried out.
7. As a complement to its lending activity, the Bank may provide technical
assistance services in accordance with the terms and conditions laid down
by the Board of Governors, acting by a qualified majority, and in compliance
with this Statute.
Article 19
1. Any undertaking or public or private entity may apply directly to the Bank
for financing. Applications to the Bank may also be made either through the
Commission or through the Member State on whose territory the investment will
be carried out.
2. Applications made through the Commission shall be submitted for an opinion
to the Member State in whose territory the investment will be carried out.
Applications made through a Member State shall be submitted to the Commission
for an opinion. Applications made direct by an undertaking shall be submitted
to the Member State concerned and to the Commission. The Member State concerned
and the Commission shall deliver their opinions within two months. If no reply
is received within this period, the Bank may assume that there is no objection
to the investment in question.
3. The Board of Directors shall rule on financing operations submitted to
it by the Management Committee.
4. The Management Committee shall examine whether financing operations submitted
to it comply with the provisions of this Statute, in particular with Articles
16 and 18. Where the Management Committee is in favour of the financing operation,
it shall submit the corresponding proposal to the Board of Directors. The
Committee may make its favourable opinion subject to such conditions as it
considers essential. Where the Management Committee is against granting the
finance, it shall submit the relevant documents together with its opinion
to the Board of Directors.
5. Where the Management Committee delivers an unfavourable opinion, the Board
of Directors may not grant the finance concerned unless its decision is unanimous.
6. Where the Commission delivers an unfavourable opinion, the Board of Directors
may not grant the finance concerned unless its decision is unanimous, the
director nominated by the Commission abstaining.
7. Where both the Management Committee and the Commission deliver an unfavourable
opinion, the Board of Directors may not grant the finance.
8. In the event that a financing operation relating to an approved investment
has to be restructured in order to safeguard the Bank's rights and interests,
the Management Committee shall take without delay the emergency measures which
it deems necessary, subject to immediate reporting thereon to the Board of
Directors.
Article 20
1. The Bank shall borrow on the capital markets the funds necessary for the
performance of its tasks.
2. The Bank may borrow on the capital markets of the Member States in accordance
with the legal provisions applying to those markets. The competent authorities
of a Member State with a derogation within the meaning of Article III-197(1)
of the Constitution may oppose this only if there is reason to fear serious
disturbances on the capital market of that State.
Article 21
1. The Bank may employ any available funds which it does not immediately require
to meet its obligations in the following ways:
(a) it may invest on the money markets;
(b) it may, subject to the provisions of Article 18(2), buy and sell securities;
(c) it may carry out any other financial operation linked with its objectives.
2. Without prejudice to the provisions of Article 23, the Bank shall not,
in managing its investments, engage in any currency arbitrage not directly
required to carry out its lending operations or fulfil commitments arising
out of loans raised or guarantees granted by it.
3. The Bank shall, in the fields covered by this Article, act in agreement
with the competent authorities or with the national central bank of the Member
State concerned.
Article 22
1. A reserve fund of up to 10 % of the subscribed capital shall be built up
progressively. If the state of the liabilities of the Bank should so justify,
the Board of Directors may decide to set aside additional reserves. Until
such time as the reserve fund has been fully built up, it shall be fed by:
(a) interest received on loans granted by the Bank out of sums to be paid
up by the Member States pursuant to Article 5;
(b) interest received on loans granted by the Bank out of funds derived from
repayment of the loans referred to in (a); to the extent that this income
is not required to meet the obligations of the Bank or to cover its expenses.
2. The resources of the reserve fund shall be so invested as to be available
at any time to meet the purpose of the fund.
Article 23
1. The Bank shall at all times be entitled to transfer its assets into the
currency of a Member State whose currency is not the euro in order to carry
out financial operations corresponding to the task set out in Article III-394
of the Constitution, taking into account the provisions of Article 21 of this
Statute. The Bank shall, as far as possible, avoid making such transfers if
it has cash or liquid assets in the currency required.
2. The Bank may not convert its assets in the currency of a Member State whose
currency is not the euro into the currency of a third country without the
agreement of the Member State concerned.
3. The Bank may freely dispose of that part of its capital which is paid up
and of any currency borrowed on markets outside the Union.
4. The Member States undertake to make available to the debtors of the Bank
the currency needed to repay the capital and pay the interest on loans or
commission on guarantees granted by the Bank for investment to be carried
out in their territory.
Article 24
If a Member State fails to meet the obligations of membership arising from
this Statute, in particular the obligation to pay its share of the subscribed
capital or to service its borrowings, the granting of loans or guarantees
to that Member State or its nationals may be suspended by a decision of the
Board of Governors, acting by a qualified majority. Such decision shall not
release either the Member State or its nationals from their obligations towards
the Bank.
Article 25
1. If the Board of Governors decides to suspend the operations of the Bank,
all its activities shall cease forthwith, except those required to ensure
the due realisation, protection and preservation of its assets and the settlement
of its liabilities.
2. In the event of liquidation, the Board of Governors shall appoint the liquidators
and give them instructions for carrying out the liquidation. It shall ensure
that the rights of the members of staff are safeguarded.
Article 26
1. In each of the Member States, the Bank shall enjoy the most extensive legal
capacity accorded to legal persons under their laws. It may, in particular,
acquire or dispose of movable or immovable property and may be a party to
legal proceedings.
2. The property of the Bank shall be exempt from all forms of requisition
or expropriation.
Article 27
1. Disputes between the Bank on the one hand, and its creditors, debtors or
any other person on the other, shall be decided by the competent national
courts, save where jurisdiction has been conferred on the Court of Justice
of the European Union. The Bank may provide for arbitration in any contract.
2. The Bank shall have an address for service in each Member State. It may,
however, in any contract, specify a particular address for service. 3. The
property and assets of the Bank shall not be liable to attachment or to seizure
by way of execution except by decision of a court.
Article 28
1. The Board of Governors may, acting unanimously, decide to establish subsidiaries
or other entities, which shall have legal personality and financial autonomy.
2. The Board of Governors, acting unanimously, shall establish the Statutes
of the bodies referred to in paragraph 1, defining, in particular, their objectives,
structure, capital, membership, the location of their seat, their financial
resources, means of intervention and auditing arrangements, as well as their
relationship with the organs of the Bank.
3. The Bank may participate in the management of these bodies and contribute
to their subscribed capital up to the amount determined by the Board of Governors,
acting unanimously.
4. The Protocol on the privileges and immunities of the European Union shall
apply to the bodies referred to in paragraph 1 insofar as they are incorporated
under Union law, to the members of their organs in the performance of their
duties as such and to their staff, under the same terms and conditions as
those applicable to the Bank. Those dividends, capital gains or other forms
of revenue stemming from such bodies to which the members, other than the
European Union and the Bank, are entitled, shall however remain subject to
the fiscal provisions of the applicable legislation.
5. The Court of Justice of the European Union shall, within the limits hereinafter
laid down, hear disputes concerning measures adopted by organs of a body incorporated
under Union law. Proceedings against such measures may be instituted by any
member of such a body in its capacity as such or by Member States under the
conditions laid down in Article III-365 of the Constitution.
6. The Board of Governors may, acting unanimously, decide to admit the staff
of bodies incorporated under Union law to joint schemes with the Bank, in
compliance with the respective internal procedures.
6. PROTOCOL ON THE LOCATION OF THE SEATS OF THE INSTITUTIONS AND OF
CERTAIN BODIES, OFFICES, AGENCIES AND DEPARTMENTS OF THE EUROPEAN UNION
THE HIGH CONTRACTING PARTIES, HAVING REGARD to Article III-432 of the Constitution,
RECALLING AND CONFIRMING the Decision of 8 April 1965, and without prejudice
to the decisions concerning the seat of future institutions, bodies, offices,
agencies and departments, HAVE AGREED UPON the following provisions, which
shall be annexed to the Treaty establishing a Constitution for Europe and
to the Treaty establishing the European Atomic Energy Community:
Sole article
1. The European Parliament shall have its seat in Strasbourg, where the 12
periods of monthly plenary sessions, including the budget session, shall be
held. The periods of additional plenary sessions shall be held in Brussels.
The committees of the European Parliament shall meet in Brussels. The General
Secretariat of the European Parliament and its departments shall remain in
Luxembourg.
2. The Council shall have its seat in Brussels. During the months of April,
June and October, the Council shall hold its meetings in Luxembourg.
3. The Commission shall have its seat in Brussels. The departments listed
in Articles 7, 8 and 9 of the Decision of 8 April 1965 shall be established
in Luxembourg.
4. The Court of Justice of the European Union shall have its seat in Luxembourg.
5. The European Central Bank shall have its seat in Frankfurt.
6. The Court of Auditors shall have its seat in Luxembourg.
7. The Committee of the Regions shall have its seat in Brussels.
8. The Economic and Social Committee shall have its seat in Brussels.
9. The European Investment Bank shall have its seat in Luxembourg.
10. Europol shall have its seat in The Hague.
7. PROTOCOL ON THE PRIVILEGES AND IMMUNITIES OF THE EUROPEAN UNION
THE HIGH CONTRACTING PARTIES, CONSIDERING that, in accordance with Article
III-434 of the Constitution, the Union shall enjoy in the territories of the
Member States such privileges and immunities as are necessary for the performance
of its tasks, HAVE AGREED upon the following provisions, which shall be annexed
to the Treaty establishing a Constitution for Europe and to the Treaty establishing
the European Atomic Energy Community:
CHAPTER I
PROPERTY, FUNDS, ASSETS AND OPERATIONS OF THE UNION
Article 1
The premises and buildings of the Union shall be inviolable. They shall be
exempt from search, requisition, confiscation or expropriation. The property
and assets of the Union shall not be the subject of any administrative or
legal measure of constraint without the authorisation of the Court of Justice.
Article 2
The archives of the Union shall be inviolable.
Article 3
The Union, its assets, revenues and other property shall be exempt from all
direct taxes. The governments of the Member States shall, wherever possible,
take the appropriate measures to remit or refund the amount of indirect taxes
or sales taxes included in the price of movable or immovable property, where
the Union makes, for its official use, substantial purchases the price of
which includes taxes of this kind. These provisions shall not be applied,
however, so as to have the effect of distorting competition within the Union.
No exemption shall be granted in respect of taxes and dues which amount merely
to charges for public utility services.
Article 4
The Union shall be exempt from all customs duties, prohibitions and restrictions
on imports and exports in respect of articles intended for its official use.
Articles so imported shall not be disposed of, whether or not in return for
payment, in the territory of the State into which they have been imported,
except under conditions approved by the government of that State. The Union
shall also be exempt from any customs duties and any prohibitions and restrictions
on import and exports in respect of its publications.
CHAPTER II
COMMUNICATIONS AND LAISSEZ-PASSER
Article 5
For their official communications and the transmission of all their documents,
the institutions of the Union shall enjoy in the territory of each Member
State the treatment accorded by that State to diplomatic missions. Official
correspondence and other official communications of the institutions of the
Union shall not be subject to censorship.
Article 6
Laissez-passer in a form to be prescribed by a European regulation of the
Council acting by a simple majority, which shall be recognised as valid travel
documents by the authorities of the Member States, may be issued to members
and servants of the institutions of the Union by the Presidents of these institutions.
These laissez-passer shall be issued to officials and other servants under
conditions laid down in the Staff Regulations of officials and the Conditions
of employment of other servants of the Union. The Commission may conclude
agreements for these laissez-passer to be recognised as valid travel documents
within the territory of third States.
CHAPTER III MEMBERS OF THE EUROPEAN PARLIAMENT
Article 7
No administrative or other restriction shall be imposed on the free movement
of members of the European Parliament travelling to or from the place of meeting
of the European Parliament. Members of the European Parliament shall, in respect
of customs and exchange control, be accorded: (a) by their own governments,
the same facilities as those accorded to senior officials travelling abroad
on temporary official missions; (b) by the governments of other Member States,
the same facilities as those accorded to representatives of foreign governments
on temporary official missions.
Article 8
Members of the European Parliament shall not be subject to any form of inquiry,
detention or legal proceedings in respect of opinions expressed or votes cast
by them in the performance of their duties.
Article 9
During the sessions of the European Parliament, its members shall enjoy: (a)
in the territory of their own State, the immunities accorded to members of
their Parliament; (b) in the territory of any other Member State, immunity
from any measure of detention and from legal proceedings. Immunity shall likewise
apply to members while they are travelling to and from the place of meeting
of the European Parliament. Immunity cannot be claimed when a member is found
in the act of committing an offence and shall not prevent the European Parliament
from exercising its right to waive the immunity of one of its members.
CHAPTER IV
REPRESENTATIVES OF MEMBER STATES TAKING PART IN THE WORK OF THE INSTITUTIONS
OF THE UNION
Article 10
Representatives of Member States taking part in the work of the institutions
of the Union, their advisers and technical experts shall, in the performance
of their duties and during their travel to and from the place of meeting,
enjoy the customary privileges, immunities and facilities. This Article shall
also apply to members of the advisory bodies of the Union.
CHAPTER V OFFICIALS AND OTHER SERVANTS OF THE UNION
Article 11
In the territory of each Member State and whatever their nationality, officials
and other servants of the Union shall:
(a) subject to the provisions of the Constitution relating, on the one hand,
to the rules on the liability of officials and other servants towards the
Union and, on the other hand, to the jurisdiction of the Court of Justice
of the European Union in disputes between the Union and its officials and
other servants, be immune from legal proceedings in respect of acts performed
by them in their official capacity, including their words spoken or written.
They shall continue to enjoy this immunity after they have ceased to hold
office;
(b) together with their spouses and dependent members of their families, not
be subject to immigration restrictions or to formalities for the registration
of aliens;
(c) in respect of currency or exchange regulations, be accorded the same facilities
as are customarily accorded to officials of international organisations;
(d) enjoy the right to import free of duty their furniture and effects at
the time of first taking up their post in the State concerned, and the right
to re-export free of duty their furniture and effects, on termination of their
duties in that State, subject in either case to the conditions considered
to be necessary by the government of the State in which this right is exercised;
(e) have the right to import free of duty a motor car for their personal use,
acquired either in the State of their last residence or in the State of which
they are nationals on the terms ruling in the home market in that State, and
to re-export it free of duty, subject in either case to the conditions considered
to be necessary by the government of the State concerned.
Article 12
Officials and other servants of the Union shall be liable to a tax, for the
benefit of the Union, on salaries, wages and emoluments paid to them by the
Union, in accordance with the conditions and procedure laid down by a European
law. That law shall be adopted after consultation of the institutions concerned.
Officials and other servants of the Union shall be exempt from national taxes
on salaries, wages and emoluments paid by the Union.
Article 13
In the application of income tax, wealth tax and death duties and in the application
of conventions on the avoidance of double taxation concluded between Member
States of the Union, officials and other servants of the Union who, solely
by reason of the performance of their duties in the service of the Union,
establish their residence in the territory of a Member State other than their
State of domicile for tax purposes at the time of entering the service of
the Union, shall be considered, both in the State of their actual residence
and in the State of domicile for tax purposes, as having maintained their
domicile in the latter State provided that it is a member of the Union. This
provision shall also apply to a spouse, to the extent that the latter is not
separately engaged in a gainful occupation, and to children dependent on and
in the care of the persons referred to in this Article. Movable property belonging
to persons referred to in the first paragraph and situated in the territory
of the State where they are staying shall be exempt from death duties in that
State. Such property shall, for the assessment of such duty, be considered
as being in the State of domicile for tax purposes, subject to the rights
of third States and to the possible application of provisions of international
conventions on double taxation. Any domicile acquired solely by reason of
the performance of duties in the service of other international organisations
shall not be taken into consideration in applying the provisions of this Article.
Article 14
The scheme of social security benefits for officials and other servants of
the Union shall be laid down by a European law. That law shall be adopted
after consultation of the institutions concerned.
Article 15
The categories of officials and other servants of the Union to whom Article
11, the second paragraph of Article 12, and Article 13 shall apply, in whole
or in part, shall be determined by a European law. That law shall be adopted
after consultation of the institutions concerned. The names, grades and addresses
of officials and other servants included in such categories shall be communicated
periodically to the governments of the Member States.
CHAPTER VI
PRIVILEGES AND IMMUNITIES OF MISSIONS OF THIRD STATES ACCREDITED TO THE UNION
Article 16
The Member State in whose territory the Union has its seat shall accord the
customary diplomatic privileges and immunities to missions of third States
accredited to the Union.
CHAPTER VII
GENERAL PROVISIONS
Article 17
Privileges, immunities and facilities shall be accorded to officials and other
servants of the Union solely in the interests of the Union. Each institution
of the Union shall be required to waive the immunity accorded to an official
or other servant wherever that institution considers that the waiver of such
immunity is not contrary to the interests of the Union.
Article 18
The institutions of the Union shall, for the purpose of applying this Protocol,
cooperate with the responsible authorities of the Member States concerned.
Article 19
Articles 11 to 14 and Article 17 shall apply to members of the Commission.
Article 20
Articles 11 to 14 and Article 17 shall apply to the Judges, the Advocates-General,
the Registrars and the Assistant Rapporteurs of the Court of Justice of the
European Union, without prejudice to the provisions of Article 3 of the Protocol
on the Statute of the Court of Justice of the European Union concerning immunity
from legal proceedings of Judges and Advocates-General. Articles 11 to 14
and Article 17 shall also apply to the members of the Court of Auditors.
Article 21
This Protocol shall also apply to the European Central Bank, to the members
of its organs and to its staff, without prejudice to the Protocol on the Statute
of the European System of Central Banks and of the European Central Bank.
The European Central Bank shall, in addition, be exempt from any form of taxation
or imposition of a like nature on the occasion of any increase in its capital
and from the various formalities which may be connected therewith in the State
where the Bank has its seat. The activities of the Bank and of its organs
carried on in accordance with the Statute of the European System of Central
Banks and of the European Central Bank shall not be subject to any turnover
tax.
Article 22
This Protocol shall also apply to the European Investment Bank, to the members
of its organs, to its staff and to the representatives of the Member States
taking part in its activities, without prejudice to the Protocol on the Statute
of the Bank. The European Investment Bank shall in addition be exempt from
any form of taxation or imposition of a like nature on the occasion of any
increase in its capital and from the various formalities which may be connected
therewith in the State where the Bank has its seat. Similarly, its dissolution
or liquidation shall not give rise to any imposition. Finally, the activities
of the Bank and of its organs carried on in accordance with its Statute shall
not be subject to any turnover tax.