{
  "url": "https://openlegislation.uk/eu-regulation-1968-260/article-6",
  "json_url": "https://openlegislation.uk/eu-regulation-1968-260/article-6.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/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "1. By way of derogation from the provisions of Articles 3 and 4:\n(a) the sums paid\nas compensation for overtime,\nfor work of a particularly arduous nature,\nfor exceptional services,\nfor patented inventions,\nunder Articles 56a and 56b of the Staff Regulations of Officials,\nunder Article 70a of the Staff Regulations,\nshall be assessed for purposes of the tax at the rate which, in the month preceding that of payment, was applied to the highest taxable amount of the official’s remuneration;\n(b) payments made on account of termination of service shall be taxed, after applying the abatements laid down in Article 3 (4), at a rate equal to two thirds of the ratio existing, at the time of last salary payment, between:\nthe amount of tax payable and\nthe basic taxable amount as defined in Article 3.\nThese provisions shall also apply to payments made pursuant to Article 4 of Regulation (Euratom, ECSC, EEC) No 2530/72.\nThese provisions shall apply also to payments made pursuant to Article 5 of Regulation (ECSC, EEC, Euratom) No 1543.\n2. The application of this Regulation shall not have the effect of reducing salaries, wages and emoluments of any kind paid by the Communities to an amount less than the minimum subsistence rate as defined in Article 6 of Annex VIII to the Staff Regulations of Officials of the Communities.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Regulation (Euratom, ECSC, EEC) No 1370/72 of the Council of 27 June 1972 amending 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 913/78 of 2 May 1978 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": "F3",
      "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": "F4",
      "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1968/260/article/6",
    "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."
}