{
  "url": "https://openlegislation.uk/eu-regulation-1994-3162/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3162/introduction.json",
  "legislation": "eur/1994/3162",
  "legislation_title": "Council Regulation (ECSC, EC, Euratom) No 3162/94 of 19 December 1994 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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3162",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Regulation (ECSC, EC, Euratom) No 3162/94\nof 19 December 1994\namending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty establishing a Single Council and a Single Commission of the European Communities, and in particular the first paragraph of Article 28 thereof,\nHaving regard to the Protocol on the Privileges and Immunities of the European Communities, and in particular Article 13 thereof,\nHaving regard to the proposal from the Commission,\nHaving regard to the opinion of the European Parliament,\nWhereas it is a appropriate to extend the application of the tax for the benefit of the European Communities, on the terms and in accordance with the procedure laid down in Regulation (EEC, Euratom, ECSC) No 260/68, to the salaries, wages and emoluments of the members of the organs of the European Investment Fund in the performance of their duties as such and the staff of the Fund,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No C 162, 14. 6. 1994, p. 8."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No C 323, 21. 11. 1994."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No L 56, 4. 3. 1968, p. 8. Regulation as last amended by Regulation (Euratom, ECSC, EC) No 3606/93 (OJ No L 332, 31. 12. 1993, p. 10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1994/3162/introduction",
    "retrieved_at": "2026-11-01T14:59:53.024753+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."
}