Art. 7 Verdrag inzake de zetel van het Permanente Hof van Arbitrage — Exemption of the PCA and its Property from Taxes and Duties

1. Within the scope of its official activities, the PCA shall be exempt from all direct taxes, whether levied by national, provincial or local authorities. 2. Within the scope of its official activities, the PCA shall be exempt from: motor vehicle tax (motorrijtuigenbelasting); tax on passenger motor vehicles and motorcycles (BPM); value-added tax (omzetbelasting) paid on all goods and services supplied on a recurring basis or involving considerable expenditure; excise duties (accijnzen) included in the price of alcoholic beverages and hydrocarbons; import taxes and duties (belastingen bij invoer); insurance tax (assurantiebelasting); real property transfer tax (overdrachtsbelasting); any other taxes and duties of a substantially similar character to the taxes and duties provided for in this paragraph, imposed by the Netherlands subsequent to the date of signature of this Agreement. 3. The exemptions provided for in subparagraphs 2c), 2d), 2f), 2g) and 2h) of this Article may be granted by way of a refund under conditions to be agreed upon by the PCA and the Government. 4. No exemption shall be accorded in respect of taxes and duties which represent charges 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 out, given away or otherwise disposed of, except in accordance with conditions agreed upon with the Government.

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