PERMANENT REPRESENTATION OF THE KINGDOM OF THE NETHERLANDS TO THE UNITED NATIONS The Ambassador

New York, 21 December 2007

NYV/2007/3766

On the occasion of the signing of the Agreement between the Kingdom of the Netherlands and the United Nations concerning the Headquarters of the Special Tribunal for Lebanon, I would like to refer to the discussions held between representatives of the United Nations and the Netherlands concerning the interpretation of certain provisions of the Agreement.

I have the honour to confirm on behalf of the Government of the Netherlands the following understandings.

With respect to article 8, paragraph 4, it is the understanding of the Parties that the Tribunal will use its best efforts to notify the competent authorities in advance of any exclusion or expulsion of persons from its premises, which, however, may not always be possible due to exigencies. In the latter circumstances the Tribunal will notify the competent authorities of the expulsion or exclusion without delay.

With respect to article 11 it is the understanding of the Parties that the vehicles of the Tribunal will be entitled to “diplomatic corps” plates and corresponding status. Vehicles of the judges, the Prosecutor, the Deputy Prosecutor, the Registrar, the Head of the Defence Office and staff will be entitled to plates in accordance with the practice of the host State and their status as specified in the Agreement.

With respect to article 13, paragraph 5, it is the understanding of the Parties that that this paragraph extends to communications between Tribunal offices, installations, facilities and means of transport, within and outside the host State, in particular with Tribunal offices in Lebanon and the United States of America.

With respect to article 15 it is the understanding of the Parties that the value-added tax paid in respect of goods supplied or services rendered to the Tribunal will be refunded to the Tribunal on application. The tax on hydrocarbons such as fuel oil and motor fuels which the Tribunal requires for official purposes will be refunded to the Tribunal on application. The Tribunal will be exempted at the time of purchase from excise duties on goods supplied and required for official purposes, purchased from a ‘accijnsgoederenplaats’, if a permit thereto is acquired from the national tax Authority. The Tribunal will submit applications for reimbursement within three months after the quarter of the calendar year during which payment was made for goods supplied or services rendered and will send the relevant documents together with the applications to the national tax authority. The Tribunal undertakes to facilitate the verification by the competent authorities of the facts on which the tax exemption or tax refund can be based. Reimbursement of the above-mentioned taxes and duties will be done in conformity with the applicable tax regulations and quotas set by the Government.

In addition, both Parties understand the reference to “general principles” in article 15, paragraph 3, to refer back to the exemptions provided for in article 15, paragraph 2.

It is the understanding of the Parties that during their term of office, the judges, the Prosecutor, the Deputy Prosecutor, the Registrar, and staff are exempted from taxation in the host State under article 17, paragraphs 1 and 2, and article 18, paragraphs 1, 2 and 3. Article 17, paragraph 3, and article 18, paragraph 4, specify that periods during which these persons are present in the host State for the discharge of their functions “shall not be considered as periods of residence”. These two provisions are not designed to create tax exemptions in addition to the exemptions under article 17, paragraphs 1 and 2, and article 18, paragraphs 1, 2 and 3. They clarify that, in situations where the judges, the Prosecutor, the Deputy Prosecutor, the Registrar or staff maintain residence in the host State after the expiry of their term of office, no taxes will be due in relation to exemptions which were applicable during the period in which these persons held office.

With respect to article 17, paragraph 4, according to which the “host State shall not be obliged to exempt from income tax pensions or annuities paid to former judges, Prosecutors, Deputy Prosecutors, and Registrars and their members of the family forming part of their household”, it is understood by both Parties that former judges, Prosecutors, Deputy Prosecutors, and Registrars and their members of the family forming part of their household would only be subject to taxation by the host State if, upon expiry of their respective terms of office, they reside in the territory of the host State or are nationals of the host State. This explanation also applies, mutatis mutandis, to article 18, paragraph 5, which contains a provision similar to article 17, paragraph 4, with respect to former staff and their members of the family forming part of their household.

It is the understanding of the Parties that article 19, paragraph 2, concerns the internal rules and regulations of the Tribunal and that these rules and regulations do not concern the granting of privileges and immunities by the host State to personnel referred to in article 19.

It is the understanding of the Parties that a procedure will be drawn up by the Registrar in which it will be ensured that the document mentioned in article 23, paragraph 2, will be handed over to the witness as soon as possible, at the latest upon arrival in the host State.

Both Parties understand that article 24 applies also to victims participating in proceedings for reparation.

It is the understanding of the Parties that if the Tribunal makes use of gratis personnel, this personnel will be considered experts under article 25.

With respect to article 28, it is the understanding of the Parties that Representatives of States participating in meetings of the Management Committee are, while exercising their functions and during the journey to and from the host State, to be regarded as falling within the ambit of the Convention on the Privileges and Immunities of the United Nations of 13 February 1946 and that their privileges and immunities will be waived in accordance with Section 14 of the Convention.

With respect to article 32, it is the understanding of the Parties that the social security regime will be established in consultation with the competent authorities of the host State.

With respect to article 35, both Parties understand that visas will be issued in accordance with the laws of the host State. It is also the understanding of both Parties that in exceptional cases, such as where the applicant is unable to pay, visas for visitors who are family members of a detained person, will, at the discretion of the competent authorities of the host State, be issued free of charge or for a reduced fee.

With respect to article 39, paragraph 6, it is the understanding of both Parties that this paragraph ensures that the transport of persons in custody of the Tribunal for purposes of the Tribunal will not be delayed by any impediment, such as the immigration and asylum procedures of the host State. The asylum law and procedures of the host State require that asylum seekers apply for asylum in person at an asylum seeker centre within the host State. As this procedure would hamper the immediate transport of the person for purposes of the Tribunal, its application would be undesirable in this context. It is understood that paragraph 6 does not deny a person in custody of the Tribunal the ability to apply for asylum or another legal basis to remain in the Netherlands under the laws of the host State at a time other than during transport. The term “transport” in this article refers to the transportation of a person within the territory of the host State. The term “transfer” in this article refers to the transportation of a person from one State to another.