{
  "url": "https://openlegislation.uk/eu-regulation-1968-260/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-1968-260/article-2.json",
  "legislation": "eur/1968/260",
  "legislation_title": "Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1968-260",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The following shall be liable to the tax:\npersons coming under the Staff Regulations of Officials or the Conditions of Employment of Other Servants of the Communities, including recipients of the compensation provided for in the event of removal from post in the interests of the service, but excluding local staff;\nrecipients of the compensation on termination of service provided for in Article 5 of Council Regulation (EEC, Euratom, ECSC) No 259/68K ;\nthose entitled to the allowance for termination of service under Article 3 of Regulation (Euratom, ECSC, EEC) No 2530/72;\nthose entitled to the allowance for termination of service under Article 4 of Regulation (Euratom, ECSC, EEC) No 2530/72;\nthose entitled to the allowance for termination of service under Articles 3 and 4 of Regulation (ECSC, EEC, Euratom) No 1543;\nthose entitled to the allowance for termination of service under Article 5 of Regulation (ECSC, EEC, Euratom) No 1543;\nthose entitled to the allowance for termination of service under Article 2 of Regulation (ECSC, EEC, Euratom) No 2150/82;\nthose entitled to the allowance for termination of service under Article 3 of Regulation (ECSC, EEC, Euratom) No 1679/85;\nthose entitled to unemplyment benefit under Article 28a of the conditions of employment of other servants, as resulting from Article 33 of Regulation (ECSC, EEC, Euratom) No 2799/85;\nthose entitled to the allowance for termination of service under Article 4 of Regulation (ECSC, EEC, Euratom) No 3518/85;\nthose entitled to the allowance for termination of service under Article 4 of Regulation (Euratom, ECSC, EEC) No 2274/87 ;\nthose entitled to the allowance for termination of service under Article 3 of Regulation (EEC) No 1857/89 ;\nthose entitled to the allowance for termination of service under Article 4 of Regulation (EC, Euratom, ECSC) No 2688/95 ;\nthose entitled to the allowance for termination of service under Article 4 of Regulation (EC, Euratom, ECSC) No 2689/95 ;\nthose entitled to the allowance provided for in the event of termination of service under Article 4 of Regulation (EC, Euratom) No 1746/2002;\nthose entitled to the allowance provided for in the event of termination of service under Article 4 of Regulation (EC, Euratom) No 1747/2002;\nthose entitled to the allowance provided for in the event of termination of service under Article 4 of Regulation (EC, Euratom) No 1748/2002.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Regulation (Euratom, ECSC, EEC) No 2531/72 of the Council of 4 December 1972 amending Regulation (Euratom, ECSC, EEC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Inserted by Regulation (Euratom, ECSC, EEC) No 2531/72 of the Council of 4 December 1972 amending Regulation (Euratom, ECSC, EEC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Inserted by Regulation (ECSC, EEC, Euratom) No 1544/73 of the Council of 4 June 1973 amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Inserted by Council Regulation (ECSC, EEC, Euratom) No 2151/82 of 28 July 1982 amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Inserted by Council Regulation (ECSC, EEC, Euratom) No 3519/85 of 12 December 1985 amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Inserted by Council Regulation (ECSC, EC, Euratom) No 2190/97 of 30 October 1997 amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Inserted by Council Regulation (EC, Euratom) No 1750/2002 of 30 September 2002 amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 56, 4.3.1968, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 209, 31.7.1987, p. 1 . Regulation as amended by Regulation (EEC) No 2168/89 ( OJ L 208, 20.7.1989, p. 4 )."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 181, 28.6.1989, p. 2 ."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ L 280, 23.11.1995, p. 1 ."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ L 280, 23.11.1995, p. 4 ."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1968/260/article/2",
    "retrieved_at": "2026-11-01T15:11:58.572832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}