BWBV0005381
Geldig vanaf 29-03-1998
Artikel 67
Aanvullende Overeenkomst bij het Verdrag tussen de Staten die partij zijn bij het Noordatlantische Verdrag nopens de rechtspositie van hun krijgsmachten, met betrekking tot de in de Bondsrepubliek Duitsland gestationeerde buitenlandse krijgsmachten
1. A force shall not be subject to taxation in respect of matters falling exclusively within the scope of its official activities nor in respect of property devoted to such activities. This shall, however, not apply in respect of taxes which may arise from commercial trading by the force in the German economy or in respect of property devoted to this purpose. Deliveries made and services rendered by the force to its members, members of the civilian component and dependents shall not be regarded as commercial trading in the German economy.
2. Exemption from customs duties and other import and export duties on goods imported or exported by a force or a civilian component, or acquired by them from customs-free areas or from installations under customs control, shall be determined in accordance with Article XI of the NATO Status of Forces Agreement and with Article 65 of the present Agreement.
3. (a) (i) The tax relief provided under items (ii) and (iv) of this sub-paragraph shall be granted when goods or services are procured by an official procurement agency of a force or a civilian component for the use of, or consumption by, the force, the civilian component, their members, or dependents. The tax relief shall be taken into account in calculating prices.
(ii) Deliveries and services to a force or a civilian component shall be exempt from turnover tax. This tax exemption shall not apply to the sale of undeveloped and developed land as well as to the construction of buildings if such transactions are for the private requirements of members of the force, or the civilian component or of dependents.
(iii) Vervallen.
(iv) Goods delivered to a force or a civilian component from the free inland trade (zollrechtlich freier Verkehr) shall be granted tax relief provided by customs and excise legislation in the event of export.
(i) The tax relief provided under items (ii) and (iv) of this sub-paragraph shall be granted when goods or services are procured by an official procurement agency of a force or a civilian component for the use of, or consumption by, the force, the civilian component, their members, or dependents. The tax relief shall be taken into account in calculating prices.
(ii) Deliveries and services to a force or a civilian component shall be exempt from turnover tax. This tax exemption shall not apply to the sale of undeveloped and developed land as well as to the construction of buildings if such transactions are for the private requirements of members of the force, or the civilian component or of dependents.
(iii) Vervallen.
(iv) Goods delivered to a force or a civilian component from the free inland trade (zollrechtlich freier Verkehr) shall be granted tax relief provided by customs and excise legislation in the event of export.
(b) Sub-paragraph (a) of this paragraph shall apply equally when the German authorities carry out procurement or construction works for a force or a civilian component,
(c) The relief referred to in sub-paragraphs (a) and (b) of this paragraph shall be granted subject to furnishing proof to the appropriate German authorities that the requirements for such grant are fulfilled. The form of furnishing proof shall be established by agreement between the German authorities and the authorities of the sending State concerned.
4. The special arrangements provided in paragraph 11 of Article XI of the NATO Status of Forces Agreement for fuel, oil and lubricants shall be made in conformity with sub-paragraph (b) of paragraph 1 of Article 65 of the present Agreement and with paragraph 3 of this Article.
2. Exemption from customs duties and other import and export duties on goods imported or exported by a force or a civilian component, or acquired by them from customs-free areas or from installations under customs control, shall be determined in accordance with Article XI of the NATO Status of Forces Agreement and with Article 65 of the present Agreement.
3. (a) (i) The tax relief provided under items (ii) and (iv) of this sub-paragraph shall be granted when goods or services are procured by an official procurement agency of a force or a civilian component for the use of, or consumption by, the force, the civilian component, their members, or dependents. The tax relief shall be taken into account in calculating prices.
(ii) Deliveries and services to a force or a civilian component shall be exempt from turnover tax. This tax exemption shall not apply to the sale of undeveloped and developed land as well as to the construction of buildings if such transactions are for the private requirements of members of the force, or the civilian component or of dependents.
(iii) Vervallen.
(iv) Goods delivered to a force or a civilian component from the free inland trade (zollrechtlich freier Verkehr) shall be granted tax relief provided by customs and excise legislation in the event of export.
(i) The tax relief provided under items (ii) and (iv) of this sub-paragraph shall be granted when goods or services are procured by an official procurement agency of a force or a civilian component for the use of, or consumption by, the force, the civilian component, their members, or dependents. The tax relief shall be taken into account in calculating prices.
(ii) Deliveries and services to a force or a civilian component shall be exempt from turnover tax. This tax exemption shall not apply to the sale of undeveloped and developed land as well as to the construction of buildings if such transactions are for the private requirements of members of the force, or the civilian component or of dependents.
(iii) Vervallen.
(iv) Goods delivered to a force or a civilian component from the free inland trade (zollrechtlich freier Verkehr) shall be granted tax relief provided by customs and excise legislation in the event of export.
(b) Sub-paragraph (a) of this paragraph shall apply equally when the German authorities carry out procurement or construction works for a force or a civilian component,
(c) The relief referred to in sub-paragraphs (a) and (b) of this paragraph shall be granted subject to furnishing proof to the appropriate German authorities that the requirements for such grant are fulfilled. The form of furnishing proof shall be established by agreement between the German authorities and the authorities of the sending State concerned.
4. The special arrangements provided in paragraph 11 of Article XI of the NATO Status of Forces Agreement for fuel, oil and lubricants shall be made in conformity with sub-paragraph (b) of paragraph 1 of Article 65 of the present Agreement and with paragraph 3 of this Article.
- Citeren als
- Art. 67
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0005381
- Officiële bron
- wetten.overheid.nl