15As for the taxation of the rental value of the home of a European official, it should be observed that such tax has no legal connection with the salaries, wages and emoluments paid by the Communities, but is charged on an objective basis by reference to a form of investment chosen by the official concerned. The ownership of immovable property, like the ownership of other property, must be regarded as a separate source of income, irrespective of the origin of the funds used to purchase it.