Agreement between the Kingdom of the Netherlands and the International Organization for Migration on the Legal Status, on the Privileges and Immunities of the Organization and its staff members in the Netherlands:artikel 8

Agreement between the Kingdom of the Netherlands and the International Organization for Migration on the Legal Status, on the Privileges and Immunities of the Organization and its staff members in the Netherlands

Article 8 Exemption of the Organization and its property from taxes and duties

Geldend

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

1.

Within the scope of its official activities, the Organization, 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 Organization shall be exempt from:

a)

motor vehicle tax (motorrijtuigenbelasting);

b)

tax on passenger motor vehicles and motorcycles (BPM);

c)

value-added tax paid on all goods and services supplied on a recurring basis or involving considerable expenditure (omzetbelasting);

d)

excise duty (accijns) included in the price of alcoholic beverages and hydrocarbons;

e)

import and export taxes and duties (belastingen bij invoer en uitvoer);

f)

insurance tax (assurantiebelasting);

g)

real property transfer tax (overdrachtsbelasting);

h)

any other taxes and duties of a substantially similar character to the taxes and duties provided for in this paragraph, imposed by the host State subsequent to the date of signature of this Agreement.

3.

The value added tax paid in respect of goods supplied or services rendered to the Organization shall be refunded to the Organization on application.

4.

The tax on hydrocarbons such as fuel oil and motor fuels which the Organization requires for official purposes shall be refunded to the Agency on application. The Organization shall be exempted in advance from excise duties on goods supplied and required for official purposes, purchased from a ‘accijnsgoederenplaats’, if a permit thereto is acquired from the national tax Authority.

5.

The Organization shall submit applications for reimbursement within three months after the quarter during which payment was made for goods supplied or services rendered and shall send the relevant documents together with the applications.

6.

The Organization undertakes to facilitate the verification by the competent authorities of the facts on which the tax exemption or tax refund can be based.

7.

Reimbursement of the above mentioned taxes and duties shall be done in conformity with the applicable tax regulations and quotas set by the Government.

8.

Goods acquired or imported under the terms set out in paragraph 2 of this Article shall not be sold, given away or otherwise disposed of, except in accordance with conditions agreed upon with the Government.

9.

This Article shall not apply to taxes and duties that are no more than charges for public utility services.

Deze functie is alleen te gebruiken als je bent ingelogd.