{
  "url": "https://openlegislation.uk/eu-regulation-1998-1197/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-1998-1197/introduction.json",
  "legislation": "eur/1998/1197",
  "legislation_title": "Council Regulation (EC, ECSC, Euratom) No 1197/98 of 5 June 1998 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-1998-1197",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Regulation (EC, ECSC, Euratom) No 1197/98\nof 5 June 1998\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,\nHaving regard to the Protocol on the privileges and immunities of the European Communities, and in particular Articles 13 and 23 thereof,\nHaving regard to the proposal from the Commission,\nHaving regard to the opinion of the European Parliament,\n(1)\nWhereas the European Monetary Institute has delivered an opinion;\n(2)\nWhereas the European Central Bank is already established;\n(3)\nWhereas it is 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 Governing Council and the General Council of the European Central Bank and the staff of that Bank; whereas the application of this tax to the European Monetary Institute becomes irrelevant when the liquidation of the Institute is completed,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ C 118, 17. 4. 1998, p. 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Opinion delivered on 28 May 1998 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Opinion delivered on 6 April 1998 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ L 56, 4. 3. 1968, p. 8. Regulation as last amended by Regulation (ECSC, EC, Euratom) No 2190/97 (OJ L 301, 5. 11. 1997, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1998/1197/introduction",
    "retrieved_at": "2026-11-01T14:58:18.877732+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."
}