Art. VIII Overeenkomst tussen het Koninkrijk der Nederlanden en de Universiteit van de Verenigde Naties inzake het Instituut voor nieuwe technologieën van de Universiteit van de Verenigde Naties — Exemption from taxes and duties

1. The Institute, its assets, income and other property shall be exempt from all direct taxes. Direct taxes include income tax, capital tax, corporation tax and direct taxes levies by local authorities. 2. The Institute shall be granted exemption from motor vehicle tax in respect of its motor vehicles used for its official activities. In order to apply this exemption the Institute shall file a request for each purchase to which the exemption is applicable. 3. The Institute shall be accorded a refund of value added tax paid on the supply of goods or services of substantial value, necessary for the official activities of the Institute with the exception of motor vehicles. In this connection it is envisaged that claims for refund will be made only in respect of goods or services supplied on a recurring basis or involving considerable expenditure such as the furnishings of the premises of the Institute. The Institute shall be accorded a refund of the excise duty element included in the price of spirits and hydrocarbons such as fuel oils and motor fuels purchased by the Institute and necessary for its official activities. 4. Goods, including motor vehicles, whose import or export by the Institute is necessary for the exercise of its official activities shall be exempt from all import duties and taxes and from all prohibitions and restrictions on import or export. 5. The provisions of the preceding sections of this Article shall not apply to taxes and duties that are no more than charges for public utility services. 6. Goods acquired or imported under the preceding sections of this Article shall not be sold, given away or otherwise disposed of, except in accordance with conditions agreed with the Government.

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