Agreement between the Kingdom of the Netherlands and the Republic of Kosovo concerning the Hosting of the Kosovo Relocated Specialist Judicial Institution in the Netherlands:Article 17 Exemption from taxes and duties for the Kosovo Relocated Specialist Judicial Institution and its property

Agreement between the Kingdom of the Netherlands and the Republic of Kosovo concerning the Hosting of the Kosovo Relocated Specialist Judicial Institution in the Netherlands

Article 17 Exemption from taxes and duties for the Kosovo Relocated Specialist Judicial Institution and its property

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

1.

Within the scope of its official activities, the Kosovo Relocated Specialist Judicial Institution, its assets, income and other property shall be exempt from all direct taxes, whether levied by national, provincial or local authorities which include, inter alia, income tax and corporation tax.

2.

Within the scope of its official activities, the Kosovo Relocated Specialist Judicial Institution shall be exempt from:

a)

import and export taxes and duties (belastingen bij invoer en uitvoer);

b)

motor vehicle tax (motorrijtuigenbelasting);

c)

tax on passenger motor vehicles and motorcycles (belasting van personenauto's en motorrijwielen);

d)

value added tax (omzetbelasting) 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 (energiebelasting);

i)

tax on mains water (belasting op leidingwater);

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 Kosovo Relocated Specialist Judicial Institution 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.

Deze functie is alleen te gebruiken als je bent ingelogd.