Einde inhoudsopgave
Headquarters Agreement between the International Criminal Court and the host State
Article 15 Exemption from taxes and duties for the Court and its property
Geldend
Geldend vanaf 01-03-2008
- Bronpublicatie:
07-06-2007, Trb. 2007, 125 (uitgifte: 17-07-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
01-03-2008
- Bronpublicatie inwerkingtreding:
04-03-2008, Trb. 2008, 31 (uitgifte: 01-01-2008, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal publiekrecht / Rechtshandhaving
Internationaal strafrecht / Internationale tribunalen
1.
Within the scope of its official activities, the Court, 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 Court 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, imposed by 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.
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 Court 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.