1. ... backdated increases in wages and salaries imposed by the Government of a Member State, except where such increases are made for the sole purpose of bringing the wages and salaries paid by railway undertakings into line with the wages and salaries paid elsewhere in the transport sector ...
2. The Court of Auditors shall examine the account of all administrative expenditure and administrative revenue of the Community, including the revenue from the tax for the benefit of the Community levied on the salaries, wages and emoluments of officials and other servants of the latter.
