Opinion of the European Monetary Institute at the request of the Council of the European Union under Articles 106(6) and 109f(8) of the Treaty establishing the European Community (the Treaty) and Article 42 of the Statute of the ESCB on a proposal from the Commission for a Council Regulation (EC, Euratom, ECSC) amending Regulation (EEC, Euratom, ECSC) No 260/68, which lays down the conditions and procedure for applying the tax for the benefit of the European Communities.