Judgment_paragraph 2 · MG v European Investment Bank (C-173/22 P)

2Article 3(3) and (4) of 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 (OJ, English Special Edition, Series I 1968(I), p. 37), as last amended by Council Regulation (EC, Euratom) No 1750/2002 of 30 September 2002 (OJ 2002 L 264, p. 15) (‘Regulation No 260/68’), provides:3.The family allowance and social benefits listed below shall be deducted from the basic taxable amount:(a) family allowances:– household allowance,– dependent child’s allowance,– education allowance,– allowance on the birth of a child;…4. Subject to the provisions of Article 5, an abatement of 10% for occupational and personal expenses shall be made from the amount obtained by applying the preceding provisions.An additional abatement equivalent to twice the amount of the allowance for a dependent child shall be made for each dependent child of the person liable as well as for each person treated as a dependent child within the meaning of Article 2(4) of Annex VII to the Staff Regulations [of Officials of the European Union].’