Hurd v Jones

Subject Matter

DISCRIMINATION, RACE — Nationality — Taxation — English national teaching in European school in England — Taxation of European supplement — Payments to other nationals not taxed — Whether discrimination against own nationals — Whether United Kingdom required to comply with school governors' decision relating to taxation — EEC Treaty (Cmnd 5179-II), art 7

[1986] QB 892; [1986] 3 WLR 189

EUROPEAN COURT OF JUSTICE — Reference to — Jurisdiction — Statute and Protocol setting up European schools — Agreement linked to, but not part of, Community law — Whether court having jurisdiction to interpret — Whether jurisdiction limited to scrutiny and scope — EEC Treaty (Cmnd 5179-II), art 177 — EEC Act of Accession (Cmnd 5179-I), art 3(1)

[1986] QB 892; [1986] 3 WLR 189

EUROPEAN ECONOMIC COMMUNITY — European schools — Adoption of Statute and Protocol — Original member states adopting school governors' decision under Statute — Whether United Kingdom in same position — EEC Act of Accession (Cmnd 5179-I), art 3(1)(3)

[1986] QB 892; [1986] 3 WLR 189

EUROPEAN ECONOMIC COMMUNITY — Mutual co-operation and assistance — Matters outside framework of Community law — Payment of European supplement to teachers in European schools — Taxation of English national's supplement payable in England — Behaviour affecting Community finances — Whether contravention of duty able to be relied on by individual in proceedings against member state — EEC Treaty (Cmnd 5179-II), art 5

[1986] QB 892; [1986] 3 WLR 189