OPINION No 3/94 of the Court of Auditors of the European Communities on a proposal for a Council Regulation (EEC, Euratom, ECSC) amending Regulation (Euratom, ECSC, EEC) No 549/69 determining the categories of officials and other servants of the European Communities to whom the provisions of Article 12, the second paragraph of Article 13 and Article 14 of the Protocol on the Privileges and Immunities of the European Communities apply.