Art. 6 Protocol inzake de voorrechten en immuniteiten van de Europese Organisatie voor Kernfysisch Onderzoek 2004 — Fiscal and customs arrangements

1. Within the scope of its official activities, the Organization, its property and income shall be exempt from direct taxes. 2. When, in the exercise of its official activities, the Organization makes purchases of, or uses, goods or services of substantial value, in the price of which taxes, duties or other charges are included, appropriate measures shall be taken by the State Party to this Protocol which has levied the taxes, duties or other charges to remit or reimburse the amount of such taxes, duties or other charges where they are identifiable. 3. The importation and exportation by or on behalf of the Organization of goods and materials in the exercise of its official activities shall be exempt from all import and export taxes, duties and other charges. 4. No exemption or reimbursement shall be granted for duties, taxes or other charges of any kind which only constitute remuneration for services rendered. 5. The provisions of paragraphs 2 and 3 of this Article are not applicable to the purchase or use of goods or services or the import of goods intended for the personal use of the officials and of the Director-General of the Organization. 6. Goods and materials belonging to the Organization which have been acquired or imported in accordance with the provisions of paragraph 2 or 3 of this Article shall not be sold or donated on the territory of the State which has granted the exemption except under the conditions laid down by that State.

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