BWBV0005381
Geldig vanaf 29-03-1998
Artikel 71
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. The non-German non-commercial organizations listed in paragraph 2 of the Section in the Protocol of Signature referring to this Article shall be considered to be, and treated as, integral parts of the force.
2. (a) The non-German non-commercial organizations listed in paragraph 3 of the Section in the Protocol of Signature referring to this Article shall enjoy the benefits and exemptions accorded to the force by the NATO Status of Forces Agreement and the present Agreement to the extent necessary for the fulfilment of the purposes described in paragraph 3 of that Section. However, benefits and exemptions in respect of imports for, deliveries to, or services for these organizations shall be granted only if such imports, deliveries or services are effected through the authorities of the force or of the civilian component or through official procurement agencies designated by these authorities.
(b) The organizations referred to in sub-paragraph (a) of this paragraph shall not have the powers enjoyed by the authorities of a force or of a civilian component under the NATO Status of Forces Agreement and the present Agreement.
3. In respect of their activities as non-commercial organizations, the organizations listed in paragraphs 2 and 3 of the Section of the Protocol of Signature referring to this Article shall be exempt from the German regulations, if otherwise applicable, governing the conduct of trade and business activities (Handel and Gewerbe). The provisions of industrial safety law (Arbeitsschutzrecht) shall nevertheless apply subject to the Section of the Protocol of Signature referring to this Article.
4. Other non-German non-commercial organizations may, in specific cases, be accorded, by means of administrative agreements, the same treatment as the organizations listed in paragraph 2 or 3 of the Section in the Protocol of Signature referring to this Article, if they
(a) are necessary to meet the military requirements of a force and
(b) operate under the general direction and supervision of the force.
5. (a) Subject to the provisions of paragraph 6 of this Article, employees exclusively serving organizations listed in paragraph 2 or 3 of the Section in the Protocol of Signature referring to this Article shall be considered to be, and treated as, members of a civilian component. They shall be exempt from taxation in the Federal territory on the salaries and emoluments paid to them by the organizations if such salaries and emoluments are either (i) liable to assessment for taxation in the sending State or
(ii) computed on the assumption that no liability to pay tax will arise.
(i) liable to assessment for taxation in the sending State or
(ii) computed on the assumption that no liability to pay tax will arise.
(b) Sub-paragraph (a) of this paragraph shall also apply to employees of organizations which, in accordance with paragraph 4 of this Article, are accorded the same treatment as the organizations listed in paragraph 2 or 3 of the Section in the Protocol of Signature referring to this Article.
6. The provisions of paragraph 5 of this Article shall not apply to
(a) stateless persons;
(b) nationals of any State which is not a Party to the North Atlantic Treaty;
(c) Germans;
(d) persons ordinarily resident in the Federal territory.
2. (a) The non-German non-commercial organizations listed in paragraph 3 of the Section in the Protocol of Signature referring to this Article shall enjoy the benefits and exemptions accorded to the force by the NATO Status of Forces Agreement and the present Agreement to the extent necessary for the fulfilment of the purposes described in paragraph 3 of that Section. However, benefits and exemptions in respect of imports for, deliveries to, or services for these organizations shall be granted only if such imports, deliveries or services are effected through the authorities of the force or of the civilian component or through official procurement agencies designated by these authorities.
(b) The organizations referred to in sub-paragraph (a) of this paragraph shall not have the powers enjoyed by the authorities of a force or of a civilian component under the NATO Status of Forces Agreement and the present Agreement.
3. In respect of their activities as non-commercial organizations, the organizations listed in paragraphs 2 and 3 of the Section of the Protocol of Signature referring to this Article shall be exempt from the German regulations, if otherwise applicable, governing the conduct of trade and business activities (Handel and Gewerbe). The provisions of industrial safety law (Arbeitsschutzrecht) shall nevertheless apply subject to the Section of the Protocol of Signature referring to this Article.
4. Other non-German non-commercial organizations may, in specific cases, be accorded, by means of administrative agreements, the same treatment as the organizations listed in paragraph 2 or 3 of the Section in the Protocol of Signature referring to this Article, if they
(a) are necessary to meet the military requirements of a force and
(b) operate under the general direction and supervision of the force.
5. (a) Subject to the provisions of paragraph 6 of this Article, employees exclusively serving organizations listed in paragraph 2 or 3 of the Section in the Protocol of Signature referring to this Article shall be considered to be, and treated as, members of a civilian component. They shall be exempt from taxation in the Federal territory on the salaries and emoluments paid to them by the organizations if such salaries and emoluments are either (i) liable to assessment for taxation in the sending State or
(ii) computed on the assumption that no liability to pay tax will arise.
(i) liable to assessment for taxation in the sending State or
(ii) computed on the assumption that no liability to pay tax will arise.
(b) Sub-paragraph (a) of this paragraph shall also apply to employees of organizations which, in accordance with paragraph 4 of this Article, are accorded the same treatment as the organizations listed in paragraph 2 or 3 of the Section in the Protocol of Signature referring to this Article.
6. The provisions of paragraph 5 of this Article shall not apply to
(a) stateless persons;
(b) nationals of any State which is not a Party to the North Atlantic Treaty;
(c) Germans;
(d) persons ordinarily resident in the Federal territory.
- Citeren als
- Art. 71
- Geldig vanaf
- Status
- Geldend recht
- Identificatie
- BWBV0005381
- Officiële bron
- wetten.overheid.nl