Article 15 Verdrag tussen het Koninkrijk der Nederlanden en de Verenigde Naties betreffende de Zetel van het Speciaal Tribunaal voor Libanon
STATUS OF THE TRIBUNAL
1 Within the scope of its official activities, the Tribunal, its assets, income and other property shall be exempt from all directtaxes, 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 host State 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 host State. 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, except in accordance with conditions agreed upon with the host State.
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
- Verdrag tussen het Koninkrijk der Nederlanden en de Verenigde Naties betreffende de Zetel van het Speciaal Tribunaal voor Libanon
- Soort
- Verdrag
- Geldend vanaf
- 01-04-2009
- BWB-id
- BWBV0002866
- Versie
- 2009-04-01_0