Article 6
1
By way of derogation from the provisions of Articles 3 and 4:
a
the sums paid
as compensation for overtime,
for work of a particularly arduous nature,
for exceptional services,
for patented inventions,
F3under Articles 56a and 56b of the Staff Regulations of Officials,
F4under Article 70a of the Staff Regulations,
shall 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;
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:
the amount of tax payable and
the basic taxable amount as defined in Article 3.
F1These provisions shall also apply to payments made pursuant to Article 4 of Regulation (Euratom, ECSC, EEC) No 2530/72.
F2These provisions shall apply also to payments made pursuant to Article 5 of Regulation (ECSC, EEC, Euratom) No 1543.
2
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.