In his Opinion of 24 November 1987, Advocate General Federico Mancini argues that the officials of the European Investment Bank (EIB) should be subject to the Community tax. This leads him to comment on the legal nature of the Bank. Although the EIB is neither an institution nor an organ of the EEC, it is nevertheless an autonomous segment of the organisational machinery of the Community, established and with a legal personality conferred by the Treaty, and having a functional connection with the Community. His arguments render invalid the theory of an independent EIB, a ‘third party’ vis-à-vis the Community.

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Reports of Cases before the Court. 1998. [s.l.].

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