BWBV0002529
Geldig vanaf 01-10-2021
Artikel 6A
Briefwisseling tussen de Regering van het Koninkrijk der Nederlanden en de President van het "Iran-United States Claims Tribunal" inzake het toekennen van voorrechten en immuniteiten aan het Tribunaal
1. Within the scope of its official activities, the Tribunal, 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 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 Netherlands 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 Netherlands. 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 in the Netherlands, except in accordance with conditions agreed upon with the Netherlands.
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.
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 Netherlands 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 Netherlands. 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 in the Netherlands, except in accordance with conditions agreed upon with the Netherlands.
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.
- Citeren als
- Art. 6A
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0002529
- Officiële bron
- wetten.overheid.nl