**1.** Within the scope of its official functions, the Tribunal, its assets, income and other property shall be exempt from all direct taxes, which include inter alia, income tax, capital tax, corporation tax as well as direct taxes levied by local and provincial authorities.
**2.** The Tribunal shall:
on application be granted exemption from motor-vehicle tax in respect of motor-vehicles used for its official activities;
be exempt from stock exchange tax, insurance tax, tax on capital duty and real property transfer tax;
be exempt from all import duties and taxes in respect of goods, including publications and motor-vehicles, whose import or export by the Tribunal is necessary for the exercise of its official activities;
be exempt from value-added tax paid on any goods, including motor-vehicles, or services of substantial value, which are necessary for its official activities. Such claims for exemption will be made only in respect of goods or services supplied on a recurring basis or involving considerable expenditure;
be exempt from excise duty included in the price of alcoholic beverages, tobacco products and hydrocarbons such as fuel oils and motor fuels purchased by the Tribunal and necessary for its official activities;
be exempt from the Tax on Private Passenger Vehicles and Motorcycles (Belasting van personenauto's en motorrijwielen, BPM) with respect to motor vehicles for its official activities.
**3.** The exemptions provided for in paragraph 2d) and e) above may be granted by way of a refund. The exemptions referred to in paragraph 2 above shall be applied in accordance with the formal requirements of the host country. These requirements, however, shall not affect the general principles laid down in this Article.
**4.** The provisions of this Article shall not apply to taxes and duties which are considered to be 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.
**5.** Goods acquired or imported under paragraph 2 above shall not be sold, given away, or otherwise disposed of, except in accordance with conditions agreed upon with the Government.
Artikel X
Exemption from taxes and duties
Deze tekst geldt sinds 17 november 1994