Article 6A Briefwisseling tussen de Regering van het Koninkrijk der Nederlanden en de President van het "Iran-United States Claims Tribunal" inzake het toekennen van voorrechten en immuniteiten aan het Tribunaal
1 Within the scope of its official activities, the Tribunal, its assets, income and other property shall be exempt from all direct taxes, whether levied by national, provincial or local authorities.
2 Within the scope of its official activities, the Tribunal shall be exempt from:
a. import and export taxes and duties (belastingen bij invoer en uitvoer);
b. motor vehicle tax (motorrijtuigenbelasting, “MRB”);
c. tax on passenger motor vehicles and motorcycles (belasting van personenauto's en motorrijwielen, “BPM”);
d. value added tax (omzetbelasting, “BTW”) paid on goods and services supplied on a recurring basis or involving considerable expenditure;
e. excise duties (accijnzen) included in the price of alcoholic beverages and hydrocarbons such as fuel oils and motor fuels;
f. real property transfer tax (overdrachtsbelasting);
g. insurance tax (assurantiebelasting);
h. energy tax (regulerende energiebelasting, “REB”);
i. tax on mains water (belasting op leidingwater, “BOL”);
j. any other taxes and duties of a substantially similar character as the taxes provided for in this paragraph, levied in the Netherlands subsequent to the date of signature of this Agreement.
3 The exemptions provided for in paragraph 2, subparagraphs d), e), f), g), h), i), and j) of this Article may be granted by way of a refund. These exemptions shall be applied in accordance with the formal requirements of the Netherlands. These requirements, however, shall not affect the general principles laid down in paragraph 2 of this Article.
4 Goods acquired or imported under the terms set out in paragraph 2 of this Article shall not be sold, let out, given away or otherwise disposed of in the Netherlands, except in accordance with conditions agreed upon with the Netherlands.
5 The Tribunal shall not claim exemption from taxes which are, in fact, no more than charges for public utility services provided at a fixed rate according to the amount of services rendered and which can be specifically identified, described and itemized.
- Regeling
- Briefwisseling tussen de Regering van het Koninkrijk der Nederlanden en de President van het "Iran-United States Claims Tribunal" inzake het toekennen van voorrechten en immuniteiten aan het Tribunaal
- Soort
- Verdrag
- Geldend vanaf
- 01-10-2021
- BWB-id
- BWBV0002529
- Versie
- 2021-10-01_0