Art. 12 Overeenkomst tussen het Koninkrijk der Nederlanden en het Gemeenschappelijk Fonds voor Grondstoffen betreffende de zetel van het Fonds — Exemption from taxes and duties

1. The Government shall give full effect to all the provisions of Article 48 of the Agreement of 1980. In particular and in addition, the Fund shall, in respect of taxes and duties in the Netherlands: enjoy exemption, within the scope of its official activities from all direct taxes including income tax, capital tax, corporation tax and direct taxes levied by local authorities; enjoy exemption from stock-exchange tax, insurance tax, tax on capital duty and real property transfer tax; be granted exemption from motor vehicle tax in respect of its motor vehicles used for its official activities. In order to obtain this exemption the Fund shall file a request for each purchase to which this exemption is applicable; be accorded a refund of Value Added Tax paid on the supply of goods or services of substantial value, with the exception of motor vehicles, necessary for its official activities. In this connection it is envisaged that claims for a refund will be made only in respect of goods and services supplied on a recurring basis or involving considerable expenditure as defined from time to time by the Government in respect of international organizations in the Netherlands; be accorded a refund of the excise duty element included in the price of (i) alcoholic beverages and (ii) hydrocarbons such as fuel oils and motor fuels purchased by the Fund for its official activities, and enjoy exemption from all import duties and taxes, including Value Added Tax, in respect of goods and motor vehicles, whose import or export by the Fund is necessary in the performance of its official activities. 2. The provisions of paragraph 1 of this Article shall not apply to taxes and duties which are considered to be charges for public utility services. 3. Goods acquired or imported under paragraph 1 of this Article shall not be sold, given away, or otherwise disposed of, except in accordance with conditions agreed upon with the Government.

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