BWBV0004959
Geldig vanaf 11-06-1956
Artikel 33
Notawisseling tussen de Nederlandse en de Britse Regering inzake de uitoefening van rechten en verplichtingen welke ten aanzien van de in de Bondsrepubliek Duitsland gestationeerde Nederlandse militaire eenheden voortvloeien uit twee op 26 mei 1952 te Bonn gesloten en op 23 oktober 1954 te Parijs herziene Verdragen
1. (a) Goods which are subject to excise tax shall be exempt from the tax if they are procured by the Forces directly from a German manufacturer. This shall not apply to the excise taxes on tobacco, coffee, tea, sugar, alcohol, sparkling wines and gasoline, nor to the levy imposed on coal to subsidize coal miners' housing. The exemption shall apply only if the goods are procured by the official procurement agencies of the Forces for the use of, or consumption by, the Forces or their members.
(b) When procuring excisable goods on which exemption is claimed in accordance with sub-paragraph (a) of this paragraph, the Forces shall certify that the goods, which shall be described exactly as to type and quantity, are intended for the exclusive use of, or consumption by, the Forces or their members.
(c) Deleted.
2. (a) Goods delivered to, and services for, the Forces which are procured by official procurement agencies of the Forces shall be exempt from the turnover tax, provided that such goods or services are for the use of, or consumption by, the Forces or their members. Suppliers shall exclude the turnover tax in the calculation of the price of such goods or services.
(b) Where, in the case of goods and services referred to in subparagraph (a) of this paragraph, payment is made in the currency of the Power concerned, the supplier shall, on application, be entitled to a refund of the turnover tax already paid on the goods to the extent of the export refund under paragraph 16 (2) of the Turnover Tax Law, in the version of 1 September 1951, as well as to the exemption accorded in sub-paragraph (a). Such refund shall be deducted from the price of the goods or services.
(c) Where the exemption from, or refund of, the turnover tax is claimed under sub-paragraph (a) or (b) of this paragraph, the official procurement agency of the Forces shall certify to the seller that the goods or the service is for the exclusive use of, or consumption by, the Forces or their members.
(d) Deliveries to the Forces shall be deemed to be wholesale deliveries.
3. (a) The tax treatment of the Forces and their members shall be governed, to the extent that provision is not made in the present Convention, by the Agreement on the Tax Treatment of the Forces and their Members signed at Bonn on 26 May 1952, as amended by the Protocol signed at Bonn on 26 July 1952.
(b) Deleted.
(b) When procuring excisable goods on which exemption is claimed in accordance with sub-paragraph (a) of this paragraph, the Forces shall certify that the goods, which shall be described exactly as to type and quantity, are intended for the exclusive use of, or consumption by, the Forces or their members.
(c) Deleted.
2. (a) Goods delivered to, and services for, the Forces which are procured by official procurement agencies of the Forces shall be exempt from the turnover tax, provided that such goods or services are for the use of, or consumption by, the Forces or their members. Suppliers shall exclude the turnover tax in the calculation of the price of such goods or services.
(b) Where, in the case of goods and services referred to in subparagraph (a) of this paragraph, payment is made in the currency of the Power concerned, the supplier shall, on application, be entitled to a refund of the turnover tax already paid on the goods to the extent of the export refund under paragraph 16 (2) of the Turnover Tax Law, in the version of 1 September 1951, as well as to the exemption accorded in sub-paragraph (a). Such refund shall be deducted from the price of the goods or services.
(c) Where the exemption from, or refund of, the turnover tax is claimed under sub-paragraph (a) or (b) of this paragraph, the official procurement agency of the Forces shall certify to the seller that the goods or the service is for the exclusive use of, or consumption by, the Forces or their members.
(d) Deliveries to the Forces shall be deemed to be wholesale deliveries.
3. (a) The tax treatment of the Forces and their members shall be governed, to the extent that provision is not made in the present Convention, by the Agreement on the Tax Treatment of the Forces and their Members signed at Bonn on 26 May 1952, as amended by the Protocol signed at Bonn on 26 July 1952.
(b) Deleted.
- Citeren als
- Art. 33
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0004959
- Officiële bron
- wetten.overheid.nl