Einde inhoudsopgave
Convention on the Grant of European Patents (European Patent Convention)
Article 16
Geldend
Geldend vanaf 07-10-1977
- Bronpublicatie:
05-10-1973, Trb. 1975, 108 (uitgifte: 02-10-1975, kamerstukken/regelingnummer: -)
- Inwerkingtreding
07-10-1977
- Bronpublicatie inwerkingtreding:
10-10-1977, Trb. 1977, 144 (uitgifte: 10-10-1977, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Intellectuele-eigendomsrecht / Bijzondere onderwerpen
(1)
The persons referred to in Articles 13 and 14 shall be subject to a tax for the benefit of the Organisation on salaries and emoluments paid by the Organisation, subject to the conditions and rules laid down by the Administrative Council within a period of one year from the date of the entry into force of the Convention. From the date on which this tax is applied, such salaries and emoluments shall be exempt from national income tax. The Contracting States may, however, take into account the salaries and emoluments thus exempt when assessing the amount of tax to be applied to income from other sources.
(2)
Paragraph 1 shall not apply to pensions and annuities paid by the Organisation to the former employees of the European Patent Office.