Einde inhoudsopgave
Protocol on Privileges and Immunities of the Unified Patent Court
Article 7 Exemption from taxes
Geldend
Geldend vanaf 27-10-2021
- Bronpublicatie:
29-06-2016, Trb. 2016, 110 (uitgifte: 26-07-2016, kamerstukken/regelingnummer: -)
- Inwerkingtreding
27-10-2021
- Bronpublicatie inwerkingtreding:
28-10-2021, Trb. 2021, 136 (uitgifte: 28-10-2021, kamerstukken/regelingnummer: -)
- Vakgebied(en)
EU-recht / Instituties
Intellectuele-eigendomsrecht / Octrooirecht
EU-recht / Rechtsbescherming
Staatsrecht / Rechtspraak
Internationaal publiekrecht / Fundamentele rechten van staten
1.
The Court, its property and assets, shall be exempt from all direct taxes.
2.
The Court shall
- a.
be exempt from or accorded a refund of value added taxes paid on any substantial purchase of goods and services which are necessary and supplied for the official activities of the Court, subject to the limitations laid down by the host State Party;
- b.
however not be exempt from taxes and dues which amount to charges for public utility services.
3.
Goods purchased under such an exemption or reimbursement shall not be sold or otherwise disposed of in that State Party or in another Member State of the European Union, except in accordance with the conditions laid down by the State Party which granted the exemption or reimbursement.
4.
Without prejudice to the obligations arising for the State Parties under European Union law and the application of laws and regulations, the conditions and procedure shall be determined by the competent fiscal authorities of each State Party.