- Latest available (Revised)
- Point in Time (31/12/2020)
- Original (As adopted by EU)
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
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
There are currently no known outstanding effects for the Regulation (EEC, Euratom, ECSC) No 260/68 of the Council.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Article 1.The tax on salaries, wages and emoluments paid by the...
Article 2.The following shall be liable to the tax: persons coming...
Article 3.(1) The tax shall be payable each month on salaries,...
Article 4.The tax shall be calculated, subject to the provisions of...
Article 5.When salaries, wages and emoluments are subject to a corrective...
Article 6.(1) By way of derogation from the provisions of Articles...
Article 7.When the taxable payment covers a period of less than...
Article 8.Tax shall be collected by means of deduction at source....
Article 9.The tax proceeds shall be entered as revenue in the...
Article 10.The governing bodies of institutions of the Communities shall co-operate...
Article 11.This Regulation shall also apply: to members of the Commission,...
Article 12.This Regulation shall apply to members of the organs of...
Article 12a.This Regulation shall apply to the President of the European...
Article 12b.This Regulation shall apply to the members of the organs...
Article 12c.This Regulation shall apply to the members of the Governing...
Article 13.The compensation and payments referred to in Article 13 of...
Article 14.Regulation No 32 (EEC), 12 (EAEC) is hereby repealed.
Article 15.This Regulation shall enter into force on the day following...
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: