Art. 10 Verdrag tussen het Koninkrijk der Nederlanden en het Europees Ruimte Agentschap inzake het Europees Centrum voor onderzoek en technologie-ontwikkeling op ruimtevaartgebied — Exemption from taxes and duties

1. Within the scope of its official activities, the Agency, 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 Agency shall be exempt from: import taxes and duties (rechten bij invoer); motor vehicle tax (motorrijtuigenbelasting); tax on passenger motor vehicles and motorcycles (BPM); value added tax (omzetbelasting) paid on goods and services involving considerable expenditure or supplied on a recurring basis; excise duties (accijnzen) included in the price of alcoholic beverages and hydrocarbons such as fuel oils and motor fuels; energy tax (regulerende energiebelasting); real property transfer tax (overdrachtsbelasting); insurance tax (assurantiebelasting); any other taxes and duties of a substantially similar character as the taxes provided for in this paragraph, imposed by the Kingdom of the Netherlands subsequently to the date of signature of this Agreement. 3. The exemptions provided for in paragraphs 2(d), 2(e), 2(f), 2(g), 2(h), and 2(i) of this Article may be granted by way of a refund. 4. No exemption shall be accorded in respect of taxes and duties which represent payment for specific services rendered. 5. Goods acquired or imported under the terms set out in paragraph 2 of this Article shall not be sold, let, given away or otherwise disposed of, except in accordance with conditions agreed upon with the Government.

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