Opinion of Advocate General Darmon delivered on 31 March 1993

1 Original language: French.

2 Treaties establishing the European Communities, 1987, vol. 1, p. 853.

3 II, 6.

4 See, in particular, Case C-175/88 Biehl [1990] ECR I-1779.

5 See, in particular, Case 270/83 Commission v France [1986] ECR 273.

6 Ibid., paragraph 24.

7 See, in particular, Case 6/60 Humblet v Belgian State [1960] ECR 559, especially the judgment at p. 577 and the Opinion of Advocate General Lagrange at p. 590-591. See also Case 7/74 Brotterim van Nidek v Inspecteur der Registratie [1974] ECR 757, paragraph 11.

8 As Advocate General Jacobs points out in his Opinion in Case C-263/91 Kristoffersen [1993] ECR I-2755, it appears that a comma has been omitted in the French version between fortune and des droits de succession.

9 Emphasis added.

10 The dividing line between the taxation powers of the Communities and those of the Member States, winch separates the affected from the unaffected portions of the salary paid to the official, is clearly set out in the Humblet judgment cited above (p. 578).

11 Emphasis added. Article 23 of the Staff Regulations of Officials of the European Communities repeats the substance of Article 18 and adds that officials shall not be exempt from fulfilling their private obligations or from complying with the laws and police regulations in force.

12 P. 579 to 580.

13 Article 20 of the Staff Regulations of Officials of the European Communities.