(a) shall, subject to application of the provisions of the Treaties relating, on the one hand to the rules on the responsibility of officials and other servants to the Communities, and on the other hand to the powers of the Court to adjudicate in disputes between the Communities and their officials and other servants, be immune from legal proceedings in respect of actions taken by them in their official capacity, including their spoken or written words. They shall continue to enjoy such immunity after their duties have ceased;
(b) shall, together with their spouses and the members of their families dependent on them, not be subject to inmigration restrictions nor to formalities for the registration of foreign persons;
(c) shall, in respect of currency or exchange regulations, be accorded the same facilities as are customarily accorded to officials of international organisations;
(d) shall enjoy the right to import free of duty their furniture and effects at the time of first taking up their post in the country concerned, and the right to re-export, free of duty, their furniture and effects, on termination of their duties in that country, subject in both events to the conditions considered to be necessary by the Government of the country in which this right is exercised;
(e) shall have the right to import free of duty their motor car for their personal use, purchased either in the country of their last residence or in the country of which they are nationals on the terms ruling in the latter's home market, and to re-export it free of duty, subject in both events to the conditions considered to be necessary by the Government of the country concerned.
ARTICLE 13
Subject to the conditions and in accordance with the procedure laid down by the Council giving its decision on a proposal from the Commission, officials and other servants of the Communities shall be liable, for the benefit of the Communities to a tax on salaries, wages and emoluments paid to them by the Communities.
They shall be exempt from national taxes on salaries, wages and emoluments paid by the Communities.
ARTICLE 14
In the application of income tax, capital tax, death duties and the application of conventions on the avoidance of double taxation concluded between Member States of the Communities, the officials and other servants of the Communities, who, solely by reason of the performance of their functions in the service of the Communities, establish their residence in the territory of a Member State other than their country of domicile* for tax purposes at the time of entering the service of the Communities, shall be considered both in the country of their
*Translator's note on Article 14.-In French law:-"The domicile of every Frenchman, as to the exercise of his civil rights, is at the place where he has his principal establishment." Article 102 French Civil Code.
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