Commission of the European Communities v. Belgium

Abstract

Treaties — EC Treaty, 1957 — Protocol on the Privileges and Immunities of the European Communities, 1965 — Vienna Convention on Diplomatic Relations, 1961 — Application and interpretation — Court of Justice of the European Communities — Member States of European Community — Obligations on Member States under EC Treaty and Protocol — Article 3 of the Protocol — Fiscal immunity — Communities’ immunity from direct and indirect taxes — Whether Article 3 prohibiting direct taxes on persons who might contract with the Communities and pass on all or part of their tax liabilities to the Communities — Article 13 of the Protocol relating to liabilities of servants of the Communities only — Vienna Convention applicable to inter-State relations only

Relationship of international law and municipal law — Treaties — European Community — EC Treaty, 1957 and Protocol on the Privileges and Immunities of the European Communities, 1965 — Obligations of Member States of European Community under the EC Treaty and Protocol — Order of the Region of Brussels Capital of 23 July 1992 — The law of the European Community